Teoreticko-metodologická část diplomové práce obsahuje popis jednotlivých metod finanční analýza a její postupy výpočtu. Aplikační část zachycuje charakteristiku prádelny a čistírny Vodňany. Na základě dostupných dat byl proveden rozbor vhodnosti jednotlivých metod finanční analýzy pro tuto firmu. Provedení finanční analýza firmy Prádelny a čistírny Vodňany a to analýzy horizontální, vertikální a poměrové. Následně pak závěrečné zhodnocení získaných výsledků z provedených analýz a vyvození závěru a doporučení pro firmu do budoucnosti.

Diplomová práce se zabývá finanční analýzou vybrané společnosti. Práce je rozdělena na teoretickou a praktickou část. V teoretické části jsou popsány metody a postupy finanční analýzy. V praktické části je provedena finanční analýza vybrané společnosti a zhodnocení zjištěných výsledků. Součástí je i mezipodnikové hodnocení. V závěrečné části je provedeno celkové zhodnocení výsledků finanční analýzy a vlastní návrhy na zlepšení hospodářské situace společnosti.

The thesis is focused on financial analysis of the chosen company, which is Jaroměřická mlékárna, a. s. The financial situation of this company will be evaluated during period 2005 - 2014. In the theoretical part is described the characteristic of financial analysis, its users, data sources for financial analysis and its partial methods. This part is followed by the practical part, in which the company first is introduced. Following by using absolute indicators with help of horizontal and vertical analysis of financial statements and analysis of relevant ratios. Based on the results of mentioned indicators will be evaluated financial statement of the company and suggested possible recommendation for its future development.

The thesis is focused on economic situation of the chosen business during the years 2007 to 2015. This selected company to provides printing and advertising services. In the methodical part are describes the main methods of the financial analysis which helps with understanding this issue and extending outcomes from the basic accounting documents. The main part consists in application of those methods on the individual company situation. Results are detected by indicators of financial analysis it means indicators of horizontal and vertical analysis, differential indicators, profitability, liquidity, activity and indicators of financial ratios. The interdependence of some indicators that changes return on equity are shown by pyramid of ratio. For the general approach are also used creditworthy and bankruptcy models. According to the obtained results are identified problem areas in the economic activity selected company. In conclusion are proposed optimization solutions to remove economic problems.

The content of the diploma thesis is management analysis of business entity, whose main business activity is production and sale of nonalcoholic beverages in the Czech Republic. Main part of this diploma thesis is financial analysis of Coca-Cola HBC ČR, which is the biggest producer of nonalkcoholic beverages on the Czech market. Financial analysis was done for the period of five years from 2010 to 2014. All the ratios, which were described in theoretical part of thesis, were applied and described in practical part. In the financial analysis was calculated absolute indicators, differencial ratios and proportion ratios. On the base of financial analysis results were explained causes of differences in different years and proposals for better economical results was suggested. Data and informations were found in accounting statements, annual reports, auditor reports, corporate documents and other resources.

The topic of this diploma thesis is a financial analysis of chosen company. The goal of diploma thesis is to evaluate the management of the ELCO Nymburk s.r.o. company between the years of 2010 and 2014 with the methods of financial analysis and to potentially devise certain improvements in areas which did not reach sufficient results. The financial analysis was prepared based on the financial statements of ELCO Nymburk s.r.o. from the examined years. The thesis is divided into two parts, theoretical and practical. The theoretical part describes the data sources needed for the financial analysis, the users who use the financial analysis and subsequently the methods of financial analysis themselves. In the practical part the ELCO Nymburk s.r.o. company is introduced and the financial analysis itself is subsequently created based on the data collected from the financial statements of the company. The financial analysis is composed of horizontal or vertical analysis, analysis of differential and financial ratios and the analysis of the systems of indicators. The final part of the thesis summarizes all the results of the financial analysis and proposes possible improvements which should lead to the improvement of the future situation of the worst evaluated indicators.

The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.

The main aim of my thesis is the assessment of Accounting Books Closing and Financial Statements of the Construction Company. On the basis of information, arrangements are prepared to lead to optimization of these processes. This thesis is divided into two parts, theoretical and practical part. Theoretical part explains the meaning and function of accounting, also contains guidelines for the preparation of financial statements. It informs about the financial statements and the necessary steps that lead to closure of the books. Then, the current and deferred tax and tax base are explained. The theoretical part includes the information about the financial statements and the obligations that result from it. Then, it informs about a balance sheet, income statement and annex. It also includes the information about the annual report, audit and the last but not least, it focuses on opening of the books in the future. In practical part we will find the description of the company and the basic data about it. Analysis is focused on the accounting procedures in society, closing of the books and responsibilities associated with it. Finally, the accounting policies are assessed and the changes that lead to the optimization of these processes are suggested.

The thesis is focused on assessing the financial situation of the football club Bohemians 1905 in 2011 - 2013. The first chapter describes the individual financial statements, the methods and procedures used to assess the financial situation. These various methods are then practically applied including comparison with selected football clubs and assessing the financial situation from the perspective of the company itself. On the basis of these results are then proposed recommendations to improve the financial situation of the club Bohemians Prague 1905.

The diploma thesis deals with the evaluation of the financial situation of the company AMMANN Czech Republic, a. s. in the years 2010 to 2014 using selected indicators of the financial analysis. This thesis is divided into two parts, the first part provides of the theoretical background, introducing the basic concepts, history, users, data sources and individual indicators, their formulas and explanation. In the second part of the thesis is selected company characterized and selected indicators of financial analysis practically applied. Lastly there is an evaluation of the company´s financial situation which is based on the results of the financial analysis.