Cílem diplomové práce je posoudit výkonnost a finanční zdraví akciové společnosti Excelsior za období let 2001 až 2005. Jedná se o společnost pohybující se v oblasti hotelnictví. Finanční analýza se sestává z horizontální a vertikální analýzy účetních výkazů, dále z analýzy rozdílových ukazatelů, bilančních pravidel a poměrových ukazatelů. Podstatnou část zaujímají vícekriteriální metody, které komplexně popisují situaci podniku. Byl to Altmanův model, Index bonity, Rychlý test a IN index. Analýzu uzavírá rozbor nefinančních ukazatelů.

This diploma thesis focuses on the financial analysis of a particular agricultural co-operative during a five-year period, i.e. from 2011 to 2015. The first theoretical part defines the concept of financial analysis itself, its purpose, documents for preparation and users. The next part of the theoretical bases characterises particular methods of financial analysis. The analytical part of the thesis is processed on the basis of the theoretical knowledge. The analytical part, in its introduction, provides basic information about the agricultural co-operative. Subsequently the horizontal and vertical analysis of the financial statement is carried out, and following this an analysis of financial indicators and ratios. The analytical part is concluded with bankruptcy and creditworthy models. The final section summarizes the results of the financial analysis, and according to this suggestions for financial improvement of the agricultural co-operative are proposed.

V diplomové práci byla hodnocena produkce kuřecích brojlerů ve dvou hospodářstvích vybraného podniku v časové řadě od roku 2010 do roku 2013. V podniku je používána technologie pro výkrm kuřat firmy Big Dutchman. Celkem bylo vyhodnoceno 46 turnusů. Nejdelší turnusy byly v roce 2010 (37,2 dní), nejkratší v roce 2011 (35,8 dní). V roce 2012 a 2013 byla délka turnusů vyrovnaná (36,3 dnů). Hmotnost hybridů se ve sledovaném období snižovala z 2,01 kg (2010) na 1,92 kg (2013). Spotřeba krmné směsi na 1 kg přírůstku se snižovala z 1,88 kg (2010) na 1,80 kg (2012), v roce 2013 došlo k jejímu zvýšení (1,85 kg). Úhyn brojlerů dosahoval, s výjimkou roku 2012, kdy dosáhl nejvyššího podílu 3,72 %, poměrně vyrovnané hodnoty (3,193,22 %). Index efektivnosti výkrmu byl nejvyšší v roce 2011 (289,6) a nejnižší v roce 2013 (277,3). V hospodářství 1 byla zaznamenána kratší délka výkrmu brojlerů, nižší průměrná spotřeba krmné směsi na 1 kg přírůstku, nižší úhyn brojlerů a vyšší index efektivnosti výkrmu. Živá hmotnost brojlerů na konci výkrmu byla v hospodářství 1 i v hospodářství 2 totožná, a to 1,96 kg. V podniku jsou dosahovány běžné výsledky. Genetický potenciál hybridů je vyšší, lze ho však plně využít pouze v případě zajištění velmi dobrých podmínek týkajících se ustájení, výživy, stájového prostředí a zooveterinárních požadavků.

Tématem diplomové práce je finanční analýza podniku. Celá práce je rozdělena na dvě části. První část se zabývá teorií finanční analýzy (definice, cíle, uživatelé, informační zdroje, metody a techniky). V druhé části je prakticky aplikována vymezená teorie na příkladu společnosti z oboru telekomunikací.

Práce se zabývá metodami ekonomické analýzy. Úvodní část nejdříve představuje metody analýzy, popisuje jejich úlohu a uvádí jednotlivé uživatele. V druhé části pak přistupuje k vlastní aplikaci metod na společnost Less&Forest, s.r.o. V diplomové práci jsou použity absolutní ukazatele, poměrové ukazatele, pyramidový rozklad DuPont, souhrnné ukazatele (Altmanovy formule bankrotu, Indexy IN, Tafflerův model, Rychlý test) a Metoda Schmalenbachovi společnosti.

The charge of this diploma thesis is evaluation of performance of company POEX Velké Meziříčí, a.s.. The financial situation of company will be investigated by dif-ferential and ratio indicators. Subsequently, with help of bankruptcy and credibil-ity models will be verifying results of indicators. The benefit for owners will be examined with economic value added, which is modified for Czech republic condi-tions. A similar structure calculation will be used for evaluation of competition companies. Data of company POEX Velké Meziříčí, a.s. will be compared with com-petitors and industry. The results will help to identify financial weaknesses of company POEX Velké Meziříčí, a.s.. Conclusion of diploma thesis will be devoted to suggestions and recommendations, which will improve the financial situation of company POEX Velké Meziříčí, a.s..

The aim of this thesis is to propose measures to improve performance of the company MND a.s. based on the evaluation of the performance of the examined company and comparison with the comparable companies. The literature review deals with the basic aspects related to enterprise performance evaluation. In practical part is theoretical knowledge applied to the specific company MND a.s. and to its competitors. First is evaluated financial situation of the companies. Subsequently, are calculated economic values added by using the transformation of accounting data on net operating assets, net operating profit after taxes and are calculated weighted average cost of capital. At the end is MND a.s. compared with entire branch by system INFA.

The diploma thesis Influence of the breed of cattle on reproduction and production indicators presents a comparison of these two indicators in two breeds, the Czech Spotted cattle and Holstein cattle. Comparison of indicators is processed in order to confirm the accuracy of intent of the farm in Jevíčko, which is called. Holštýnizace of herd. In the field of production indicators Holstein cattle show six days prolonged lactation, which positively affects milk production, the annual production of milk is increased by 1827 kg (farm in Jevíčko), in republic this difference is even higher (2,389 kg). The content of milk components, ie. fat and protein, a farm in Jevíčko has values above average across the republic. In the field of of reproductive performance the percentage of successful pregnancy of both Leeds is comparable, about 5% below referring to the boundaries of good pregnancy. Service period is shorter in Czech Pied cattle. Period is long 103,5 days. With respect to milk production two breeds are within normal limits. Insemination index is at the Holstein breed for the whole period of watching 0.04 higher than in the Czech Pied, however, with respect on last year of watching, the evolution turns and Holstein cattle show the value of this index for 2015 at the level of 1.85, while the Czech Spotted cattle in the same period a value of 1.96. Age at first calving of Holsteins is lower about 31 days, interval between births (meantime) at the Holsteins is higher about 18 days than in Czech Pied of cattle. Meanwhile it takes 381.39 days, due to the length of the service period. Especially individual productivity indicators clearly demonstrate the correctness of intent, reproductive performance seems to be comparable in both breeds. Orientation of the farm in Jevíčko on milk production confirms the correctness of the choice of breed.

The thesis is focused on economic impacts of financial results of the manufacturer of staircases SWN Moravia s.r.o. Theoretical part of the thesis describes the whole basics, users and individual indicators of the financial analysis. There are also mentioned basics of the trend analysis and multivariate regression analysis. Practical part of the thesis successively describes selected indicators and their progress during the years 2010-2014. Mentioned are liquidity, leverage, profitability, activity ratios, debt indicators, bankruptcy models and credibility models. There are also described main changes during selected period of time. Results of the financial analysis are compared to chosen company with equivalent kind of business with intention to show how SWN Moravia stand on market during economic crisis. Data gain from financial analysis are source of data for regression analysis, which is used for modeling profit. In the end are information gained from the financial analysis summarized and several recommendations are proposed to improve financial results of the company. There is also outlined progression of the profit and evolution of company in the years to come.

The theme of this thesis is the financial analysis utilization for selected company´s economic results. Its aim is to assess the situation of the selected company with use of indicators of financial analysis during the reporting period of time 2008-2013 and on the basis of these results to formulate recommendations for possible improvements in problematic areas. The introductory part summarizes the theoretical knowledge in the field of financial analysis, defines its characteristics and purpose, sources of information for its processing and describes the methods and tools used by it. In the practical part the selected methods of financial analysis are applied to the selected company. All calculations of the indicators are processed into charts and the development of some of them is supplemented with graphical representation. Based on the resulting values there are conclusions and recommendations designed in order to increase the efficiency of the company.