The theme of this diploma thesis is mergers of business corporations. The theoretical part contains transformations of business corporations and their forms. The biggest part of this thesis deals with mergers in the Czech Republic. There are advantages and disadvantages of mergers, motives of mergers and types of mergers. This thesis also includes the merger process, specifics of various types of business corporations and accounting of mergers. For better understand of accounting follows the model example. One part of this thesis is about business combinations according to IFRS and US GAAP. The practical part contains information about several mergers. I am considering if these mergers comply with the law and whether they were successful or not.

The diploma thesis called Cluster Analysis Czech 100 Companies on the Basis of Financial Statements deals with the testing of two hypotheses using a multidimensional statistical method - cluster analysis. The input data for the application of statistical methods are financial statements of selected companies for the years 2014 and 2015 which are publicly available. These data are digitized and subjected to methods of financial analysis.

The thesis deals with the elaboration of a business plan for setting up a catering company. In the theoretical part is described the theoretical starting points, which is further used to develop the business plan. The practical part is an analysis of the current market situation, business plan and financial plan.

This diploma thesis deals with creation of financial plan for company IMI International, Ltd. The theoretical part defines basic concept of financial analysis and financial plan and their methods of processing. The practical part evaluates financial situation of company with usage of selected methods from financial analysis and accounting data from the years 2010 – 2015. Based on the information from financial analysis is prepared financial plan for next period 2016 - 2020.

This master´s thesis is focused on the proposal of a financial plan for the company FLÍDR s.r.o. In order to compile the financial plan, this thesis consists of a strategic and financial analysis of years 2013–2017. Afterwards, a financial plan is proposed in an optimistic and pessimistic variation, including balance sheet, profit and loss account and cash flow statement for years 2018–2020.

The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.

Primary focus of this thesis is Financial Health Evaluation of “Auto Slavíček s.r.o.“ company. The study has been conducted between 2014 and 2018. Evaluation will begin with Analysis of Business Environment, followed by Financial Analysis. These analyses will serve as foundation for development of set of measures intended to mitigate, decrease or resolve identified issues, and improve the overall Financial Health of the set company. The thesis will conclude with the summary focusing on practical aspect of this work: development and implementation of analysis and recommended measures.

The diploma thesis is focused on making a financial plan of a selected company for the next 4 periods. The first part deals with theoretical knowledge in the field of financial planning, which will be important for getting acquainted with the issue. In the next part, a strategic and financial analysis is made thanks to which it is then possible to compile a draft financial plan, including the implementation of intended investments. The conclusion of the thesis contains a summary evaluation of the developer financial plan.

This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended

The diploma thesis is focudes on the assessment of economic situation of the company ConTeyor Czech Republic s.r.o. The thesis is divided into three main parts, namely the theoretical basis of the work, analytical part and final proposals that could means improvement. Economic and statistical indicators are used for the overall assessment the situation. The financial statements of the analyzed company for the period 2010 – 2019 are the main basis.