The aim of this diploma work is to analyse the process of final accounts and account closing in a selected establishment. The work consists of three parts. The first and the second parts focus on the theoretical process of compiling of final accounts and account closing from the point of view of the hold legislation. Subsequently, the work presents the formal and content parts of profit and loss accounts. The third part of the work provides monitoring of the process of final accounts and account closing in a real company. The final part focuses on the evaluation and improvement proposals.

The goal of the submitted thesis is to evaluate the economic situation of the chosen company, which is the fakulty hospital in Motol. Faculty hospital in Motol is an independent organization funded by the directly subordinate to the ministry of health in the Czech Republic. Thesis is divided into two parts. The first theoretical part focus on indicators of economic analysis, describes the basic concepts and sources of financial analysis like cost structure, etc. The following describes the assessment methods of the financial situation in the hospital. The practical part cover the characteristic of hospital, the calculation of individual economic indicators including their interpretation, STEP analysis, classification of expense and revenue accounts, cost structure and cost calculation. The discussion describes overal summary of the economic situation in the hospital. The conclusion of the thesis includes evaluation and proposes of possible measures or recommendations for possible improvement of the hospital economic situation.

The thesis deals with the economic analysis of company Frátherm, s. r. o., in the period 2010-2014. The work is divided into theoretical and practical parts, each of which is broken down into other chapters and subchapters. The theoretical part summarizes theoretical knowledge of economic analysis, their indicators and other analyzes internal and external environment of the company. These theoretical findings are used in the practical part, where are applied to our selected company. The company is also compared with the values of the sector in which it operates. The results of the practical part are summarized in the discussion. In conclusion, the proposed recommendations to improve the current state of the company, which is based on the analytical part. As a basis for the diploma were used particularly outrageous publications, financial statements of the company and the summary data for the entire industry.

This diploma thesis deals with the financial analysis of the Farm Vodňanský Ltd. based in Blíževedly in the period from 2006 to 2014. By analyzing is detected the status of the company and its expected development. The work is divided into two parts, theoretical and practical. The theoretical part is devoted to fundamental financial analysis methodology used in the thesis, literature review showing various aspects of the definitions and scope fin. Analysis, sources, and users of financial analysis. The practical part first briefly introduces selected farm and after that is made its financial analysis that includes an analysis of absolute indicators, selected indicators of flow and ratios. It is followed by Du Pont pyramid of decomposition and systems of selected indicators of purpose. Based on analyzes, the company is economically healthy and is able to continue with investing and expansion. The last part of the thesis presents recommendations for optimization to further development.

This thesis deals with the evaluation of the economic situation and performance data of selected agricultural company, economic evaluation of the level of its operations in the area of crop production with a focus on vegetable production for the period 2011 - 2015. The work includes a theoretical part, in which the definition of an agriculture, its functions and properties, as well as factors affecting results of operations, basic accounting documents, indicators and methods of financial analysis is described. The practical part contains an analysis of management and economic evaluation of selected agricultural society Agrokomplex Ohře Inc. in the period 2011 - 2015. Based on the results of the analysis of the company and the assortment of vegetables the recommendations for improving of the efficiency of management in the chosen company are given.

The main aim of this diploma thesis is to evaluate economy of chosen Microbrewery XY, Ltd. in observed period 2012 till 2015. Economy of microbrewery is evaluated on the bases of methods of financial analysis and costs calculation per unit of production. The thesis is divided into theoretical and practical part. Theoretical part deals with history of breweries, categorization of microbrewery and its characteristics. Also in this work is described process of beer production and ingredients necessary for its production. This part includes methods and formulas used for financial analysis and costing. Practical part deals with characteristics of microbrewery production. Simple Linear Regression model verifies the seasonality in beer consumption. To accomplish the main aim are used methods of financial analysis and costing. Financial analysis consists horizontal and vertitical analysis, differential and ratio indicators, creditworthy and bankruptcy models evaluating whole financial situation of the microbrewery. In chapter Evaluation of the results and Conclusion are summarized results, an overall evaluation of microbreweries economy and are proposed recommendations for improving its economy.

The thesis examines and evaluates the influence of the financing of receivables through factoring on the financial health of the recruitment agency Grafton Recruitment s.r.o. operating in the Czech Republic. The first part deals with the theoretical background of the company's assets and capital structure and with alternative sources of the company's funding focusing on factoring and it describes the financial analysis and the basic definition of the activity of recruitment agencies. The second part presents the above mentioned recruitment agency and applies theoretical knowledge to the data taken from financial statements starting by the fiscal year 2012 and ending by 2016, through selected methods of financial analysis. The next step is analyzing receivables according to the payment deadlines, which are processed from the company's internal accounting, then describing methods of use of factoring in the company and assessing its expenses. The final evaluation of the factoring effect on the company's financial health is based on results of horizontal and vertical analysis of the balance sheet and of profit and loss account, as well as on the indexes of profitability, activity, indebtedness and liquidity. The end includes aspects of the factoring impact on the rating of the company's financial health based on practical experiences.

The goal of this dissertation was to specify duties for company, methods of consolidation, describe conditions and to insight into consolidated financial statement according to czech law and to IFRS. First thing that was needed was to collect necessary documents. At accounting unit was performed straight consolidation in accordance to full method. There were no partial statements assembled. Only one consolidated statement for whole consolidation unit was created. Chosen consolidation unit was composed of main company and three subsidiarit. Main company owns 100% of two subsidiaries and one of subsidiaries was 100% owner of the last subsidiary. There was caused a significant lowering of assets and liabilites by consolidation of financial statement in chosen accounting unit.

The goal is to determine deficiencies that limit the explanatory power of balance sheet and profit and loss, to analyze these shortcomings and develop a proposal of possible solutions to minimize these shortcomings.

The masters thesis on due diligence focuses on the practical use of due diligence. The aim of this thesis is to identify risks for the investor, examples of adjustments to EBITDA, net debt and net working capital and calculate the value of the target company compared to the value offered by the real investor on the market.