Titel: Förhållandet mellan prissättningsförmåga och lönsamhet. Författare: Uno Bite Janols, Joakim Dofs och Niklas Ottosson. Handledare: Anders Wrenne. Institution: Managementhögskolan, Blekinge Tekniska Högskola. Kurs: Kandidatarbete i Företagsekonomi, 15 högskolepoäng. Syfte: Studien syftar till att identifiera hur utvecklad prissättningsförmågan är inom den svenska tjänstesektorn och vidare om företag med välutvecklad prissättningsförmåga presterar bättre än företag med mindre utvecklad prissättningsförmåga. Metod: Enkätundersökning. Urvalet bestod av 151 företag sökbara inom ”Redovisning och bokföring” och ”Revision”, av vilka 16 företag besvarade enkäten. Slutsats: Studien har inte påträffat något samband mellan deltagande företags prissättningsförmåga och lönsamhet. Vidare bedöms prissättningsförmågan inom små svenska tjänsteföretag vara medelutvecklad. Resultatet kan dock inte med säkerhet antas spegla verkliga förhållanden på grund av en brist på respondenter i studien. Studiens resultat visar dock på brister i motsvarande studier, vilket motiverar fortsatt forskning inom området. / Title: The relationship between pricing capability and profitability. Authors: Uno Bite Janols, Joakim Dofs and Niklas Ottosson. Supervisor: Anders Wrenne. Department: School of Management, Blekinge Institute of Technology. Course: Bachelor Thesis in Business administration, 15 credits. Purpose: This study aims to identify how developed pricing capability is in the Swedish service sector and further if companies with well-developed pricing capability perform better than companies with less developed pricing capability. Method: Questionnaire survey. The sample consisted of 151 companies searchable with the two terms “Accounting and bookkeeping” and “Auditing”, out of which 16 responded to the survey. Results: The study has not found any connection between the participating companies' pricing capabilities and performance. Furthermore assessed pricing capability within small Swedish service companies is to be considered medium developed. The result cannot, however, be assumed to reflect the actual conditions due to a lack of respondents in the study. However, the study reveals flaws in prior studies, which motivates for further research.

This diploma thesis provides insight into the world of financial analysis from both theoretical and practical point of view. The basic theoretical apparatus used in the financial analysis is defined in the first part of the thesis and it is applied in the second part on the practical example of the company Baťa, akciová společnost. Emphasis is placed primarily on the issue of accounting procedures, analysis of profitability, liquidity, activity, debt analysis and non-financial indicators. The analysis of intercompany comparisons as a part of finacial analysis is aimed to be one of the basic characteristics of the thesis. Analyzed company is compared both to the industry and its main competitors. In the context of a comprehensive assessment of the financial health of the company, the Altman's model, the IN05 model and test for value added is applied.

The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.