This diploma thesis is focused on processing intercompany directions in company quick-mix k.s. In theoretical part of thesis the term and general meaning of intercompany directions is explained as well as requirements for the development of specific intercompany directions. The aim of thesis is to revise current intercompany directions and suggest update of them, furthermore I aim to develop missing directions related to circulation of bookkeeping documents, travel expenses and the process of closing accounts.

The topic of the thesis is an intercompany comparison based on quantitative and qualitative indicators. First, the basic concepts of the intercompany comparison, analysis and used methods of multicriterial comparison are explained. The practical part of the thesis is devoted to the creation of the own model for comparison of subjects in the selected industry to include qualitative and quantitative indicators. Five methods of multicriterial comparison are used to create the model. The created model is applied to data of 5 companies. In addition to own model, known prediction models are applied to company data. The results obtained when applying the model are compared with the results obtained using prediction models.

O trabalho submete a teste a hipótese de que o direito concorrencial brasileiro não possui hoje grau de sofisticação institucional adequado para lidar com arranjos cooperativos interempresariais utilizados por empresas a fim de desenvolver, implantar e difundir inovações tecnológicas. O critério da sofisticação institucional empregado para tanto consiste na verificação da implementação deliberada e estratégica de mudanças institucionais pelo Estado para prover vantagens institucionais comparativas para as empresas nele baseadas, em termos de maior segurança jurídica e menores custos de compliance. A fim de identificar os fatores relevantes para tal análise são empregados conceitos teóricos das linhas de pesquisa conhecidas como Nova Economia Institucional (NEI) e Variedades de Capitalismo (VdC), bem como uma análise empírica comparativa da política concorrencial aplicável a tais arranjos cooperativos nos Estados Unidos e no Brasil. / This work tests the hypothesis that the Brazilian competition law has not today an appropriate degree of institutional sophistication to deal with interfirm cooperative arrangements employed by companies to develop, deploy and disseminate technological innovations. The criterion of institutional sophistication hereby employed consists on the verification of the deliberate and strategic implementation of institutional changes by the State in order to provide comparative institutional advantages for the companies based therein, in terms of more legal certainty and lower compliance costs. In order to identify the relevant factors for such analysis, theoretical concepts from New Institutional Economics (NIE) and Varieties of Capitalism (VoC) literatures are employed, as well as a comparative empirical analysis of the competition policy applicable to such cooperative arrangements in the United States and Brazil.

This thesis is divided into two main parts-theoretical and practical part. In the theoretical part I occupy myself with the essence of the financial analysis, methods of the financial analysis, bankruptcy models, models of financial standing and methods of intercompany comparison. The practical part is concentrated on the processing of the financial analysis of dm-drogerie markt, s. r. o. in the years 2008-2010 and on the comparison with competitors in the same branch-ROSSMANN, spol. s r. o. and SCHLECKER, a. s. in the same period. For the comparison I used ratio indicators, bankruptcy models (Altman Z-score, IN95), financial standing models (Kralicek Quick Test, Aspect Global Rating)), method of sequence, spider analysis. At the conclusion I evaluate all three companies with respect to their financial situation and with respect to their position on the drugstore market.

The dissertation work concentrates on an intercompany comparison of Czech Post Office with other companies whose subject of activity are similar and to find out its standing ratio within the evaluation standard of the companies and the best industry values. The theoretical part concentrates on the ways and methods of comparison including the evaluation within its industry, logistics and storage. In the practical part, the analysis of 15 companies is presented based on ratio indicators from 2010 to 2014. Using a cluster analysis tool, the whole file was reduced and then one with the best values was chosen by using a math-statistical method. The last but not least important step was using the Spider analysis to compare the best company, with good average within the industry branch, with the specified company, and on those basics, certain measures were suggested towards the improvement of the company's situation.

The aim of this thesis is assessment and presumptions of inter-company comparisons and finds suitable methods for inter-company comparisons. The theoretical part is focused on the ways and appropriate methods for inter-company comparisons, pointer system and their use for inter-company comparisons is used in this part. The one-dimensional and selected multidimensional methods are applied in this work. These methods find position of company in a file of competitive companies. Good characteristics are prerequisite for selection of indicators. Ratio indicators, bankruptcy and solvent models evaluate rate efficiency of the company in period 2008 - 2010. The conclusion of this thesis identifies weaknesses in economy and proposes measures for increase of company´s efficiency.

This diploma work evaluates current modern methods of measurement and directing of efficiency of the firm by the help of diagnostic detectors. It defines the function of the bankruptcy and site index models in the system of higher form of financial analysis. It demonstrates the using of these diagnostic detectors in the comparative analysis and the production of sectoral ratings. It shows the survey of the most important producing companies in the region of South Bohemia, compares them in each section the companies come under and describes their specifics. It compares companies of the producing section and qualifies the level of their efficiency according to my own methodology. The aim of this diploma work is to determinate the success of the companies in each section in accordance with the elicited information. This dimploma work also deals with the question if some of the companies might be in danger of bankruptcy or other financial problems and what value the companies created during the last monitoring period.

The aim of the thesis was to assess options and methods suitable for intercompany comparison, their application to a specific company and an analysis of the said company within the branch of industry. The analysis was carried out in the Dura Automotive, k. s. company for 2003, 2004 and 2005. Data for calculation of indexes, used as a source, were taken from basic financial statements of the company. Several ratio indexes, bankruptcy and site models, the Spider analysis and the economic value added index were selected to be used for comparison purposes. Values of indexes were compared with averages in the branch of industry. For calculation of the economic value added index, the Evalent computer program, and the INFA method in particular, were used.

O trabalho submete a teste a hipótese de que o direito concorrencial brasileiro não possui hoje grau de sofisticação institucional adequado para lidar com arranjos cooperativos interempresariais utilizados por empresas a fim de desenvolver, implantar e difundir inovações tecnológicas. O critério da sofisticação institucional empregado para tanto consiste na verificação da implementação deliberada e estratégica de mudanças institucionais pelo Estado para prover vantagens institucionais comparativas para as empresas nele baseadas, em termos de maior segurança jurídica e menores custos de compliance. A fim de identificar os fatores relevantes para tal análise são empregados conceitos teóricos das linhas de pesquisa conhecidas como Nova Economia Institucional (NEI) e Variedades de Capitalismo (VdC), bem como uma análise empírica comparativa da política concorrencial aplicável a tais arranjos cooperativos nos Estados Unidos e no Brasil. / This work tests the hypothesis that the Brazilian competition law has not today an appropriate degree of institutional sophistication to deal with interfirm cooperative arrangements employed by companies to develop, deploy and disseminate technological innovations. The criterion of institutional sophistication hereby employed consists on the verification of the deliberate and strategic implementation of institutional changes by the State in order to provide comparative institutional advantages for the companies based therein, in terms of more legal certainty and lower compliance costs. In order to identify the relevant factors for such analysis, theoretical concepts from New Institutional Economics (NIE) and Varieties of Capitalism (VoC) literatures are employed, as well as a comparative empirical analysis of the competition policy applicable to such cooperative arrangements in the United States and Brazil.

The aim of the Master's Thesis is to determine the rank of hospitals belonging to the holding company Jihočeské nemocnice, a.s, from the economic viewpoint. Primarily, the ranking of Nemocnice Strakonice, a. s., in comparison with other hospitals is taken into account. It is necessary to accomplish two partial goals to accomplish the main aim. The first partial goal is the evaluation of financial health of a given hospital from 2007 to 2014. The basic financial analysis indicators are used to accomplish this goal. The development of these indicators is tracked in time. Moreover, Bankruptcy and Creditworthy models for financial health assessment are applied in the thesis. The second partial goal is to compare the given hospital with the other hospitals within the holding company through intercompany comparison methods. The result of these methods will be the determination of rank of the individual hospitals from 2007 to 2014.