The aim of this diploma thesis is to analyze incomes, expenses and profit in chosen production company, including detailed cost analysis, price realization and profitability of selected products company. For this analysis is selected company operating in the automotive industry and products for analysis are automotive components which are the core of the production program of the company. The period covered years between 2007 and 2011.

The thesis is focused on the selected systems of indicators of bankruptcy models and credibility models, that are applied on the specific enterprise. On the basis of collected data from balance sheet and statement of profit and loss there is calculated the financial health during five year period and than the explanatory power of these systems of indicators is made, whether the used systems of indicaters have the same explanatory power of different.

The goal of this thesis was to perform the accounts analyses, to analyze the achieved results and to suggest changes to improve the position in a specific accounting unit. The issue concerned the Taconova Production s. r. o. company and its accounting statements within the years 2006 to 2011. The first part of the theory deals with final accounts and describes the accounting entry. The second part of the theory deals with financial analysis and methods, economic indicators and information value. The methodology precedes practical part and it is crucial for understanding the analysis outcomes. It describes particular indicators used in evaluation of the company situation. The practical part of this thesis deals with financial statements and their analysis and subsequently with financial analysis. The financial analysis includes some known and used indicators. The final chapter of the practical part includes results and proposed solutions to improve the position of the company.

The diploma thesis analyses the problem of the company efficiency and its evaluation. Theoretical basis was applied in the cooperative company, whose main activity is the custom-made furniture. The analysis of company efficiency was conducted on a base of a financial analysis. The concrete analysis includes: analysis of absolute indicators, differential indicators, ratio indicators, Du Pont analysis, bankruptcy and value indicators, economic value added, Spider analysis. The conclusion contains suggestions for improving the current company situation.

The aim of my dissertation named Financial analysis of a bank client is to judge financial health of the company Alfa, v.o.s. This company deals with windows, doors and floor covering sale and mounting. Financial analysis is made upon credit request of the company. The firm demands an investment credit of 16 billion CZK for new sale store. In the first part of my thesis I executed financial analysis by means of method of relative indicators as liquidity, profitability, indebtedness and activity. I processed the outcomes in three accounting periods on the basis of submitted financial statements. I had tax statements p.a. 2005 and 2006, 2007 only preliminary. Preliminary means that the final accounts are not complete and the tax report has not been declared yet. The final statements might so be different from these submitted. In the next part of my thesis I created horizontal analysis of profit and loss statement and balance sheet and vertical analysis of both these statements. Horizontal analysis known also as trend analysis compares indicator changes in a time line. We consider here absolute value changes and also percentage changes of single items of the statements. In vertical analysis single components of the statements are expressed as a percentual part of one of these components. We work in separated years from top to bottom, never across years. As the basis we take total assets value. This analysis does not depend on inflation and allows comparability of trends in more years, that is its advantage. I also discussed outcomes of these analyses. The last part of my thesis is financial analysis from the point of view of the bank, which is requested to grant a credit. Each bank uses different methods and programs to detect investigate the financial health of the firm. In Voksbank CZ a program assumed from maternal OVAG Voksbank International AG is used {--} VB Raiting. This rating divides in two parts. One is Hard facts, which is quantitative analysis. Bank works with relative indicators such as: credit attendance, capital structure, receivables turnover index, margin of profit, liquidity and interest coverage. Second part of the rating are so called Soft facts, that is qualitative criteria of the fir, for example management quality, market position, supplier-customer relationships etc. These two parts divide clients into classes of the rating scale and in consideration of these outcomes the bank negotiates details and terms of the credit with the client. Worse rating increases interest margin of the bank or increases necessity of covering the credit. I describe also standardized investment credit conditions and the credit obtaining procedure in this part. In summary I described agreement methods between the bank and the client and terms of extended loan.

The primary objective of the thesis will be to evaluate the reproductive performance (the percentage of pregnancy, fertility, the number of lambs reared) in a particular breed of sheep. Another aim will be to assess the impact of certain factors on reproductive performance

The Objective of the Thesis is the profitability analysis of an agricultural company farming in region of Polabi in sugar beet growing area. The Thesis includes cost analysis, price realization and profitability of key agricultural products. The essential part of the Theses represents the Assessment of main factors affecting plant{\crq}s rentability. Analysis was carried out in period of years 2003 - 2007.

Internal environment is an environment in which we spend most of our time. That is the reason why it has a significant impact on our physical health and mental wellbeing. Yet, there are a number of factors that may pose health risks; and that is why this issue should not be underestimated. The objective of the diploma thesis at hand is to assess the results as they were recorded in a targeted public health supervision focused on the guality of internal environment. The said state supervision was imposed by the Chief Public Health Officer of the Czech Republic of 14th March 2007 on Regional Hygiene Authorities including Prague Hygiene Authority, directors of Regional Hygiene Authorities, and directors of health institutions. Based on the reports on measurements of selected quality indicators in the internal environment of the Ice Arena in České Budějovice and their outcomes regarding the quality of the internal environment, the author expects to come to a conclusion which would confirm that measures taken due to the public health supervision have been sufficient in terms of efficiency. The given objective has been confirmed in the chapter ?Outcomes?. The theoretical part of the diploma thesis observes findings dealing with atmosphere in general, internal environment, and state public health supervision. The research part of the thesis was completed employing a qualitative research. Methods employed in data collection were observation and documents analysis. The data collection was carried out by secondary data analysis. All data were gained, firstly, from the results of the measurements carried out by the Hygiene Authorities of the Health Institution after these had been assessed (in 2007 under the auspices of the Health Institute based in České Budějovice, and in 2011 under the auspices of the Health Institute based in Plzeň), and, secondly, studiyng in detail related file documents provided by the Regional Hygiene Authority of the Region of South Bohemia based in České Budějovice. Unfortunately, there are no papers or books available on the topic to compare the thesis with. This thesis may be utilized by professionals at the Regional Hygiene Authority of the Region of South Bohemia based in České Budějovice during further research, and even by general public when providing information on the quality of internal environment of this important sport facility.

This diploma thesis focuses on Managerial Accounting and its tools and techniques. The main part of it would serve to review whether theoretical principles of Managerial Accounting are efficiently implemented and whether Key Performance Indicators are properly set to fulfil their essential functions to measure, motivate and manage achievement of performance goals. It further investigates Responsibility Accounting, Performance Management and how they influence and impact the reward system and the motivation of employees. This thesis would provide a general overview related to modern techniques such as Management Control Systems, which are nowadays popularly used to coordinate development of human resources, their motivation, assessment and other factors influencing performance. The practical part of this thesis includes analysis of the remuneration system in concrete company, namely Philip Morris ČR a.s. The last chapter also summarizes strengths and weaknesses of the current system and suggests improvements to influence performance and employees motivation more positively and how to prosper from the application of Managerial Accounting tools.

The diploma thesis aims on financial analysis of the company UniCredit Bank, Inc. in period of year 2012 to 2015 focusing mainly on comparison of its finacial results with previously selected groups of banks. Firstly, the principle of financial analysis and its purpose is stated with particular financial indicators being described. Secondly, basic information about the UniCredit Bank Inc. are given combined with analysis of banking industry as a whole throughout the period. The third main part provides the individual financial analysis of UniCredit Bank Inc. that is compared with statistical data of banking industry and the group of big banks. The results are graphically processed with use of Spider chart for each year of the period. Lastly, the final overview of financial results of UniCredit Bank in context of chosen sectors´ data is summarized.