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Konsolidovaná účetní závěrka vybrané obchodní korporace / Consolidated Financial Statements of a selected business corporationSkulinová, Michaela January 2017 (has links)
The aim of this diploma thesis is to prepare the consolidated Balance Sheet and consolidated Profit and Loss Statement. The theoretical part of the thesis describes the way in which are the consolidated statements created, including the elimination of mutual relationships within the group. The practical part of the thesis is both focused on the calculations of the individual items which are essential for the preparation of consolidated statements and also its creation.
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Studie proveditelnosti podnikatelského záměru pre-paid modelu degustace moravského vína / A Study of the Feasibility of Business Plan of Pre-paid Model Tasting of Moravian WineIgnáth, Kateřina January 2015 (has links)
The thesis aims to assess the feasibility of the business plan of pre-paid model of tasting of Moravian wine and judge whether it pays off to invest into this business plan. The feasibility study serves to confirm the execution of the business plan. The study describes the establishment of limited liability company and activities that are related to its establishment. It analyzes the environment through PEST analysis and Porter's five forces model. Market research is conducted via a survey, which serves as a basis for determination of an estimate of potential customers. Marketing mix allows to describe the product, pricing, distribution, promotion plan and marketing communications. The final price is determined using the calculation formula. The opening balance sheet of the company is prepared within this thesis. The amount of capital, the costs and sources of funding are determined. The financial plan includes estimated revenue, profit, return on equity and cash flow plan for the first two years of the life of the company.
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Účetní výkazy a finanční analýza / Financial statements and financial analysisSkučková, Hana January 2008 (has links)
Financial analysis is very important in making decisions and also has some dificulties. The first part is about sources of information for financial analysis (balance sheet, income statement, cash flow, annual reports etc.). The second part describes elementary methods of financial analysis. Mainly methods of calculation, interpretation and usage of ratios for the purpose of firm's financial health evaluation (profitability, liquidity, financial stability etc.). The third part is about history of brewing indurstry, history and present of Pivovar Holba, a. s. There are calculated indicators and are compared with branch average and median.
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Cezhraničné fúzie -- účtovné riešenie v podmienkach obchodného a daňového práva v ČR a SR / Cross-border mergers -- accounting solutions in terms of trade and tax law in the Czech Republic and SlovakiaSklenár, Roman January 2008 (has links)
Graduation theses deal with essence and meaning of cross-border mergers in European Union. Meaning of this graduation theses is accounting solution according to Czech and Slovak trade and tax law. You can find here solving problems by IFRS. Important part of this essay is looking through starting balance sheet as of determining day. This graduation theses illustrated two case studies deal with cross-border mergers Slovak and Czech companies.
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Risk Assessment / Risk AssessmentHrdová, Edita January 2012 (has links)
This diploma thesis is focused on companies risk evaluation before endorsement of Loan deriving from business relationships. The aim of this thesis is not only to describe individual steps of risk assessment, but also perfom analysis of particular companies based on available data, i.e. Balance sheet, Profit and Loss statement and external rating and after that propose solution for each company. My analysis will be based on theoretical knowledge, further on experience related to my job role as credit analyst. The aim will be to perform objective analysis of real companies and determine financial health of each of them together with their risk evaluation.
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Didaktická analýza učiva o účetní uzávěrce a závěrce ve druhém koncentrickém okruhu předmětu Účetnictví na OA / Didactic analysis of curriculum of final accounts and financial statements in the second concentric circle of the subject of accounting on the Business AcademySoukupová, Monika January 2013 (has links)
The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
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Finanční analýza společnosti Schneider Electric CZ, s.r.o. / Financial Analysis of Schneider Electric CZ, LtdBuchar, Michael January 2011 (has links)
The task of thesis is the financial analysis of the company Schneider Electric CZ. It is used a series of indicators and models that can be used for financial management. The period covered the years 2006 to 2009. The first part is devoted to the theory of financial analysis. The second part is focused to the application of financial analysis.
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Účetní problémy při fúzích obchodních společností se zvláštním zřetelem na oceňování / Accounting issues in mergers of companies with special emphasis on valuationHejcmanová, Sandra January 2011 (has links)
This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.
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Analýza účetních výkazů vybrané lékárny / Analysis of financial statements of selected pharmacyBrouček, Jan January 2012 (has links)
This thesis deals with financial analysis. It aims to theoretically describe the environment in which the company operates. Then she focuses on the theoretical description of the financial analyzes, their types, methods and approaches. In the practical part, these methods are applied to Lékárna Čech s.r.o. Contribution of this thesis is to be a comprehensive assessment of the financial situation of the company and propose possible measures for its improvement or further direction using the tools that are used in planning financial strategy.
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Audit účetní závěrky vybrané firmy / Audit of Financial Statements of the Selected CompanyBulíčková, Andrea January 2017 (has links)
The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation.
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