The aim of the thesis is to analyse and evaluate financial management in the selected training company and to suggest recommendations to improve its efficiency. Specifically, the thesis focuses on financial analysis of two core programs offered by the company, and the overall evaluation of the company`s financial situation. The thesis is divided into four parts, the first part introduces the methods of financial analysis and financial planning. The second part is dedicated to a brief presentation of the selected company, characterization of its programs and its international cooperation. The third part contains the analysis and evaluation of the two core programs and of the financial situation as whole. In the final part, there are recommendations for optimizing the financial management of the company in order to be able to better exploit its potential.

The aim of this thesis is to evaluate the performance of the company Philip Morris ČR. The evaluation is done for years 2006 to 2011. The first theoretical part describes methods and principles which are used in practical part. All information in this part have been obtained from literature. The financial analysis in the second part contains horizontal and vertical analysis of the balance sheet and the statement of income, the ration indicators, the balance rules, creditworthy and bankruptcy models, Du Pont analysis, analysis of the Economic Value Added, and company comparisons. In the conclusion, the overall summary is carried out and possible recommendations that could lead to improvements are mentioned.

Fundamental analysis provides a method which based on global, industrial and corporate information attains to a decision, showing stocks being undervalued or appraised accordingly. The goal of this thesis is to implement and verify adequate methods of fundamental analysis on stocks of bank corporation Commerzbank AG and to give in a background for decision, whether the stocks on the market were evaluated correctly. At the closure of thesis interest lies in analysis of balance entries of Commerzbank and its ever changing structure depending on trends of stock quotes from 1st of Jan 2009 until 30th of September 2012.

The aim of the Diploma thesis on the topic „Evaluation of the financial situation of a selected international company and proposals for its improvement“ is the elaboration and evaluation of the financial situation of Aircraft Industries, a.s., a leading Czech manufacturer of commercial aircraft, for the period 2014 to 2018. This thesis is divided into three main parts. In the first part is processed the theoretical background needed to perform a financial analysis. The second part contains general information about the analyzed company and the actual processing of the financial analysis. Based on the results, the last part of this thesis proposes measures and recommendation to improve the financial situation of the company.

This master’s thesis assess the financial situation of the company R.S. AQUATECH CZ, s.r.o. in the years 2002 to 2005 by means of selected methods of financial analysis. It contains proposals of possible solutions of identified problems which should result in the improvement of company’s financial situation in the future years.

This Master’s thesis evaluates the economic situation during years 2004 – 2007. The main attention is paid to elementary methods, mainly to analysis of balance and list of profits and loss. These methods are used for financial analysis of company. On the basis of findings, this Master’s thesis includes proposals for improvement and valuation of the contributions of these proposals for the company.

This master thesis analyses an internal merge of two cooperatives. Theoretical findings gained from laws and regulations are applied to a real process of merge. The result is a proposition of opening balance sheet of the successor and evaluating changes in the financial position of the successive cooperative.

This master‘s thesis is concerned with the analysis of financial situation of MERIT Group, Inc. during the years 2008 – 2014 using suitable methods of financial analysis. It also proposes changes for strengthening the company‘s financial situation. Based on the analysis results are compared with a selected competitor. Although the company went through a period of crisis during its existence, it achieved above-average results in the last two years in a number of areas of financial analysis and clearly shows a positive trend of development of financial indicators in time.

The diploma thesis is focused on the evaluation of the performance of the selected construction company. The theoretical part deals mainly with the methodology and concepts within financial analysis. It describes its purpose, sources of data, the process and characterizes indicators. Terms construction company and construction market are also explained. The case study analyses selected construction company and compare the significant financial indicators with values of the construction industry.

The Graduation Theses is targeted at mergers of business Companies and its accounting aspects. The Theses solve mergers from the business - legal point of view (regulating in Act. No. 125/2008 Coll, Transformation of Business Companies and Cooperatives), and also from accounting point of view (from IAS/IFRS) as well from the czech accounting law Accounting Act, Regulation 500/2002 Coll, CAS). A separate chapter is devoted to practical real case of a merger of two limited liability companies.