The aim of this thesis is to evaluate the economic situation and further its application in the proces of the financial situation assessments of comanpanies Pharmos a. s. and Phoenix a. s. for the period 2008 to 2013. The analysis is made on the basis of findings about business aktivity of companies at that time. The thesis has two main chapters: theoretical definition of an issue and analytical part where knowledge is applied. The theoretical part of the thesis explains the fundamental techniques of financial analysis - methods of horizontal, vertical and ratio analysis. There are also described analysis by means of ratio indicators (profitability, aktivity, liquidity and indebtedness), but also there are describedthe models that are used for prediction of the bankruptcy and financial health of the company. The following chapter presents the companies Pharmos a. s. and Phoenix a. s. on which is applied the analysis. There are analyzed the financial reports of companies. In conclusion, there is an overal evalution of the results along with a possible proposal for the future direction of companies.

This thesis deals with the economic evaluation of the selected funded organizations (Seniors Home Vidim and Seniors Home Mšeno) in the years 2010 to 2014. The aim is to evaluate the economic of selected funded organizations, each other compare their operations and make recommendations to improve their economic situation. House for seniors Vidim is being set up by Central Bohemia regional office and provides all day care to their clients. The founder of House for seniors Mšeno is town Mšeno and provider of more services (house for seniors, day care and social activation services for seniors and persons with disabilities). Based on the results of this work as efficiently managing organization sems House for seniors Mšeno. To improve economic situation of House for seniors Mšeno is being offer to extend of porfolio offered sevices.

This diploma thesis is focused on the financial statements. The theoretical part is focused on general characteristics of the financial statements, that is what is meant the financial statements, what kinds of financial statements exist, in which extent could be the financial statements does and with which legal adjustment is connected. Next part is focused on the operations that previous the closing books (closing of accounts), which include especially stocktaking of property and liabiities, reserves creation, exchange differences, accruals and deferrals expenses and revenues, decrease in value of assets, the computation of current and deferred taxes of the income tax and closing of accounts books. The theoretical part is next focused on the financial statements and the characteristics of the individual financial statements such as balance sheet, profit and loss statement, appendix, cash flow statements and changes in equity. Afterwards is focused on other obligations associated with the financial statements, such as audit, the annual report, makes financial statement public and archiving of various documents. The analytical part uses theoretical knowledge for evaluation of the process of financial statements in selected organization. On the basis of this evaluation it was found failings, that helped suggested various recommendations to improvement the process of accounts in selected organization and a more faithful representation of accounting reality.

The aim of the thesis is an evaluation of the financial and economic situation of the two agricultural companies ZZN Polabí, Inc. and ZD Křečhoř Inc. using selected methods of the company financial analysis. The theoretical part is focused on getting acquainted with the meaning and purpose of the financial analysis, sources of the financial analysis and some methods that can be used to evaluate the financial health of the company. The practical part includes a brief characterization of selected companies and their real calculations of the financial analysis methods. Each of calculations is linked to the content of the theoretical part. Based on the balance sheet and the profit and loss account the financial analysis is performed on absolute indicators, ratio indicators, differential indicators and economic value added and the application of bankruptcy and credibility models. The conclusion of the thesis is devoted to the comparison of the two companies and suggestions of author for possible improvement of the financial situation both companies in the future.

Finanční analýza je oblastí, která představuje významnou součást soustavy podnikového řízení. Čerpá údaje z účetnictví pro výpočet ukazatelů, které dávají obraz o ekonomickém stavu podniku. O tyto ukazatele se pak opírají rozhodnutí managementu o dalším vývoji podniku.Hlavní úlohou finanční analýzy je neustále vyhodnocovat ekonomickou situaci podniku, která je výsledkem působení ekonomických i neekonomických faktorů a vlivy těchto faktorů zohlednit při interpretaci jejích výsledků.

Purpose of my Diploma work is to valorize financial efficiency of the company Foxconn CZ, s. r. o. It gives a total overview of financial indicators of this company which is used by management for specification their future targets. As a main source of data for making of this Diploma work are used publicly available financial statements and reports.

The thesis deals with the budget of the town of Mělník. The thesis is aimed at analysing the development of budgets in the years 2003 - 2015, and ascertaining the major determinants affecting these budgets. Besides, the thesis uses the town`s balance sheets, and describes the development of property and indebtedness ratio of the town of Mělník. The theoretical part is concerned with local governments and their budget creation, and also describes municipal property and funding possibilities. The practical part analyses budgets, revenues and expenses thereof, as well as the balance sheets showing Mělník`s property and indebtedness. On the basis of the data from the budget and balance sheet development, a medium-term outlook for the town`s economic activity was created.

The thesis investigates the importance of balance sheet in the Swiss financial reporting. At first it shows, on a theoretical basis, which is represented by balancing theories, the essential role of the balance sheet for recipients of accounting information. It also deals with the accounting legislation in Switzerland, general accounting principles, financial statement and its appurtenances and projection of selected balance sheet items. Moreover it examines the information capability of the balance sheet on the practical example of a Swiss company.

The goal of the thesis is a business plan that will be used for presentation to shareholders in the company Skiareál Klínovec, s. r. o. and later for communication with the external environment. Content of business plan is marketing, operational and financial plan, personal plan and management organization of the proposed company. Powered by TCPDF (www.tcpdf.org)

Diplomová práce se zabývá vybranými položkami účetních výkazů v porovnání dvou účetních systémů ? UK GAAP a České republice. Hlavním cílem je poukázat na rozdíly v obou systémech, a to jak v postupech účtování, tak i ve způsobu vykazování a sestavování finančních výkazů. V závěru práce jsou některé rozdíly prezentovány na praktických příkladech.