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Práce si klade za cíl vyzdvihnout výsledek hospodaření jako důležitý zdroj informací o úspěšnosti a efektivnosti účetní jednotky. V teoretické části práce jsou obecné informace o výsledku hospodaření (zjišťování, vykazování, národní a mezinárodní požadavky) a o finanční analýze zaměřené především na rozbor výsledku hospodaření (zdroje dat, metody, rentabilita). Obsahem druhé části práce je praktický rozbor výsledku hospodaření v konkrétní účetní jednotce a jeho vývoj během posledních pěti let.

This diploma thesis deals with the extent of the erosion of tax bases and the spillover of corporate profits into countries with preferential tax regimes within commercial corporations and their subsidiaries based in the EU.

Distribution of profit and other capital in commercial capital company Abstract The right to receive dividends is one of the fundamental rights of each shareholder of a capital company. Even though it stems from the very nature of a capital company that its shareholders will often wish to exercise solely their right to receive dividends, and not their right to participate in the management of the company, it is obvious that even capital companies may be established for purposes other than that of achieving profit alone. At the same time, companies, which were established solely for the purpose of achieving profit may wish to postpone the realization of profit for various reasons. Therefore, it is important for the law to be flexible enough to accommodate these needs while still providing adequate protection to creditors and minority shareholders of the company. Generally speaking, the Czech legal regulations governing the distribution of profit and other capital strike the balance between these competing interests fairly well. On the other hand, the rules contained in the Business Corporations Act are surrounded by a number of interpretational problems and uncertainties, e.g. because the applicability of the Czech Supreme Court jurisprudence issued in relation to the former Commercial Code has been called...

Diplomová práce se zabývá finanční analýzou vybrané společnosti. Práce je rozdělena na teoretickou a praktickou část. V teoretické části jsou popsány metody a postupy finanční analýzy. V praktické části je provedena finanční analýza vybrané společnosti a zhodnocení zjištěných výsledků. Součástí je i mezipodnikové hodnocení. V závěrečné části je provedeno celkové zhodnocení výsledků finanční analýzy a vlastní návrhy na zlepšení hospodářské situace společnosti.

The thesis is focused on financial analysis of the chosen company, which is Jaroměřická mlékárna, a. s. The financial situation of this company will be evaluated during period 2005 - 2014. In the theoretical part is described the characteristic of financial analysis, its users, data sources for financial analysis and its partial methods. This part is followed by the practical part, in which the company first is introduced. Following by using absolute indicators with help of horizontal and vertical analysis of financial statements and analysis of relevant ratios. Based on the results of mentioned indicators will be evaluated financial statement of the company and suggested possible recommendation for its future development.

The thesis is focused on economic situation of the chosen business during the years 2007 to 2015. This selected company to provides printing and advertising services. In the methodical part are describes the main methods of the financial analysis which helps with understanding this issue and extending outcomes from the basic accounting documents. The main part consists in application of those methods on the individual company situation. Results are detected by indicators of financial analysis it means indicators of horizontal and vertical analysis, differential indicators, profitability, liquidity, activity and indicators of financial ratios. The interdependence of some indicators that changes return on equity are shown by pyramid of ratio. For the general approach are also used creditworthy and bankruptcy models. According to the obtained results are identified problem areas in the economic activity selected company. In conclusion are proposed optimization solutions to remove economic problems.

The content of the diploma thesis is management analysis of business entity, whose main business activity is production and sale of nonalcoholic beverages in the Czech Republic. Main part of this diploma thesis is financial analysis of Coca-Cola HBC ČR, which is the biggest producer of nonalkcoholic beverages on the Czech market. Financial analysis was done for the period of five years from 2010 to 2014. All the ratios, which were described in theoretical part of thesis, were applied and described in practical part. In the financial analysis was calculated absolute indicators, differencial ratios and proportion ratios. On the base of financial analysis results were explained causes of differences in different years and proposals for better economical results was suggested. Data and informations were found in accounting statements, annual reports, auditor reports, corporate documents and other resources.

The topic of this diploma thesis is a financial analysis of chosen company. The goal of diploma thesis is to evaluate the management of the ELCO Nymburk s.r.o. company between the years of 2010 and 2014 with the methods of financial analysis and to potentially devise certain improvements in areas which did not reach sufficient results. The financial analysis was prepared based on the financial statements of ELCO Nymburk s.r.o. from the examined years. The thesis is divided into two parts, theoretical and practical. The theoretical part describes the data sources needed for the financial analysis, the users who use the financial analysis and subsequently the methods of financial analysis themselves. In the practical part the ELCO Nymburk s.r.o. company is introduced and the financial analysis itself is subsequently created based on the data collected from the financial statements of the company. The financial analysis is composed of horizontal or vertical analysis, analysis of differential and financial ratios and the analysis of the systems of indicators. The final part of the thesis summarizes all the results of the financial analysis and proposes possible improvements which should lead to the improvement of the future situation of the worst evaluated indicators.

The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.