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Dissertations / Theses on the topic 'Hodnota vlastního kapitálu společnosti'

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Published: 4 June 2021
Last updated: 1 February 2022

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1

Večeřová, Karolína. "Ocenění vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73870.

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The main goal of the thesis is to find market value for the company Elektro, Inc. on the date 1st January, 2010. The company specializes in retail sale of consumer electronics and electric appliances. The valuation consists of financial analysis, strategic analysis, forecasting of important indexes of value and creating the financial scheme. For the final valuation there is used the method called DCF Equity that discounts all the cash flows that flow to the company's owners.
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2

Procházková, Jana. "Ocenění podniku s ohledem na současný hospodářský stav." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232916.

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The aim of the thesis is to determine the total net asset value of the Společnost XXX s.r.o. by using current valuation methods. Because they are used in my work methods of the yield, there are also strategic analysis and analysis of the financial health of the company. In conclusion, it used the determination of the total value of the equity, by a combination of the methods.
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3

Klement, Petr. "Ranking vybraných společností na trhu nealkoholických nápojů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205624.

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Thesis Ranking of selected soft drinks manufacturers examines the performance of Coca Cola, Pepsi and Kofola through compilation of ranking. Within the thesis there are constucted four rankings based on four different criteria. The supreme criterion of performance is enterprise value obtained using the method of economic value added. Results stemming from compilation of the rankings are formulated as recommendations for potentnial investor in these companies. Results of individual rankings are compared with each other in order to examine the validity of the use of foreign sources of information for evaluation of the selected criteria.
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4

Pražáková, Jana. "Dopad vkladu podniku a přeměn obchodních společností na velikost a strukturu vlastního kapitálu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16748.

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This graduation thesis is concerned with impacts on equity which are caused by some of selected operations with company (whole company investment, merger). The explanation of essence and elements of equity is basis of understanding. Particular operations with company are specified in light of commercial law, accountancy and taxes. Special attention is paid to questions of revaluation. The application of different valuation base has got a fundamental impact upon value and structure of equity.
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5

Bahenský, Miloš. "Závislost hodnoty stavebního závodu na velikosti vlastního kapitálu." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-402119.

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The doctoral thesis deals with the valuer issues of business valuation with construction production in the condition of the Czech economy. The business valuation issue is, and will always be, highly relevant in a market economy environment, with regard to both methodical and practical approaches. The main aim of the doctoral thesis is to demonstrate the dependence constructing empirical regression model to determine the value of the construction enterprise by the chosen income valuation method based on the equity (book value of equity in historical costs). The first part of the doctoral thesis is a research study describing the approach of the authors to the current state of knowledge concerning the issues of business valuation, aspects of equity, using the principles of system methodology. Based on these findings, a space is defined in which it is possible to propose a solution of a partial problem in terms of selecting the enterprise value category and the associated income valuation methods suitable for extensive time-series analysis. An integral part of the doctoral thesis is the determination of the sample size of construction enterprises according to the assumptions and limitations of the chosen methodology. Empirical research for data collection is based on Justice.cz database. Another important part is, in the spirit of system approach principles, the choice and application of the method of system discipline for the solved problem of doctoral thesis. The result of the solution is an empirical regression model, which after subsequent validation in multiple case studies could also be recommended for wider verification in valuers practice. Part of the thesis will also include discussions in the wider context of the potential benefits of the doctoral thesis for practical, theoretical and pedagogical use.
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6

Šimíček, Jakub. "Řízení pracovního kapitálu ve společnosti Krnovské opravny a strojírny, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72797.

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The aim of this thesis is to analyze the management of working capital in Krnovske opravny a strojirny s.r.o. and to find possible ways to improve and streamline its management. Through the analysis of individual component of working capital, evaluation of processes affecting the cash conversion cycle, analysis of working capital as a whole and via comparison with its five biggest competitors, it was suggested to take appropriate measures and that would enable the company to manage working capital more effectively going forward, realize savings and subsequently increase its value.
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7

Maitnerová, Jana. "Restrukturalizace financování faktoringové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-408035.

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The thesis focuses on dealing with financial resources of a factoring company. It analyses the development of the company so far as well as its position on the Czech market. On the basis of expansive business strategy a financial plan is elaborated, and suitable financial resources for covering the additional need for capital are suggested.
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8

Urbanová, Tereza. "Kapitálová struktura společnosti SCHOTT FLAT GLASS s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377966.

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The aim of the thesis is to analyse the capital structure of company SCHOTT Flat Glass CR, s.r.o. using the tools of financial analysis. Will be implemented in particular horizontal and vertical analysis of financial statements. On the basic of the analysis of capital structures will be designed to optimise actual capital structure.
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9

Zeidler, Marek. "Ocenění podniku Chart Ferox, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10437.

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The thesis estimates the value of equity per share of the company Chart Ferox, a.s. for informational purposes of shareholders and management. The valuation is done through the DCF FCFE model. Prior to the financial plan and the valuation itself, the theses provides financial and strategic analysis of the company.
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10

Chiriac, Zinaida. "Ocenění podniku VAFO Praha s.r.o. metodou ekonomické přidané hodnoty a srovnávací metodou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-135416.

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The objective of the thesis is to determine the market value of the company VAFO PRAHA Ltd. as of 1. 1. 2012. VAFO PRAHA manufactures and sells pet food, in the Czech republic and all over the world. The thesis is divided into following parts: strategic and financial analysis, generators of value, financial plan and business valuation. The valuation is based on the EVA Entity method and as a support an EBITDA multiple was used. The final value spread is determined by the alternative scenarios of the EVA Entity method.
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11

Hrůzová, Jana. "Stanovení hodnoty společnosti TEKABEN s.r.o. s využítím výnosových metod." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225075.

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Diploma thesis is focused on estimation of the value of the TEKABEN s.r.o. using the income capitalization approach methods. The thesis includes strategic analysis, financial analysis, analysis of value drivers and the financial plan. The methods called Discounted Cash Flow and Economic Value Added are applied. In conclusion the value of the selected company is determined to 31. 12. 2013.
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12

Učňová, Klára. "Hodnocení výkonnosti společnosti COLORprofi, spol. s r.o. na bázi ukazatele EVA." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416815.

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This diploma thesis focuses on the performance evaluation of a selected company through the modern indicator of Economic Value Added (EVA). The company´s financial health is outlined by a financial analysis. The analysis became the basis for the calculation of the EVA indicator. Selected adjustments to the accounting data are necessary for the calculation. Based on the findings measures are proposed that contribute to the increase of Economic Value Added and eliminate the effects of its decline.
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13

Keleševová, Zuzana. "Ocenění společnosti pro potřeby bankovního financování." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222184.

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Způsoby stanovení hodnoty společnosti především za účelem bankovního financování jsou hlavním tématem této diplomové práce. Problematika oceňování společnosti je popsána jak z teoretické stránky věci, stejně jako z metodologické stránky věci. Práce popisuje specifika ocenění v závislosti na oboru podnikání a snaží se nalézt optimální řešení k úspěšnému úvěrovému řízení.
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14

Staňková, Alena. "Využití finanční analýzy pro zjištění výkonnosti firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221952.

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The diploma work considers about an estimation of company effiency. As a target analysis is used the financial analysis, delimitation of single financial analysis guider and its evaluation. As a effiency criterion is used EVA guider. The practical part presents an aplication of chosen guiders of financial analysis and EVA guiders and the evaluation of chosen company effiency
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15

Nechvátal, Marek. "Ekonomické vyhodnocení akvizičního projektu podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417409.

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The diploma thesis focuses on the economic evaluation of the company acquisition project using methods of discounted cash flow, net present value and discounted payback period. The theoretical part of the thesis uses comprehensive view on modern methods of strategic and financial analysis, financial planning strategy and investment decision-making methods. The second half of the work contains practical part of strategic and financial analysis, calculated cost of equity, weighted average cost of capital and economic evaluation of the acquisition project itself.
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16

Štěpánková, Jana. "Tržní oceňování podniku jako podklad pro strategická rozhodnutí." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-376777.

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The master s thesis is focused on estimation of the company value for the purpose of legal form transformation. The analysis of the company and corporate environment and valuation of risks and contribution of the change of legal form are included. In the practical part the income method approach and asset based approach are applied. The company value is estimated by the capitalization of earnings method and method of valuation based on historic costs.
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17

Cihlář, Lukáš. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225067.

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This master thesis deals with the estimation of the value of company SCHENKER, spol. s r. o. The income-based methods of discounted cash flow and economic value added were used for the estimation of the value of the company. There are stated theoretical assumptions and the process of estimation of the value of company in the introduction of the work. The practical part consists of strategic, financial, and SWOT analysis of the company. At the end of the work the particular valuation methods are applied and in the conclusion there is reported the statement of value of the company at 31. 12. 2013.
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18

Ovsík, Václav. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377971.

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This master thesis deals with specify a value of a chosen company by the income-based methods, especially by the Economic Value Added and Discounted Cash Flow. The thesis deals with describe of the methodology of bussiness valuation in the theoretical part. The practical part contains strategic and financial analysis, financial plan and the closure contains a proposal of valuation of company to date 31. 12. 2016.
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19

Leichmanová, Iveta. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399432.

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The master´s thesis deals with the estimation of the value of a chosen company by using the income-based valuation method, especially by Discounted Cash Flow in variant entity. The theoretical part includes the basic theoretical framework needed to valuation of company. The practical part includes strategic, financial and SWOT analysis of company, prognosis of value drivers, financial plan and in conclusion, it estimations of the value company to date 31.12.2017.
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20

Sychra, Jiří. "Zahájení podnikání v účetním kontextu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77890.

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The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.
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21

Karas, Michal. "Návrh ocenění podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222556.

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This thesis assesses market value of company Mont Karviná a.s. by using income-based valuation method. The first part of this thesis includes strategic, financial and SWOT analysis. Afterwards particular valuation methods are applied. In conclusion statement of value as at 31.3.2009 is reported.
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22

Miloševský, Filip. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377997.

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This thesis assesses market value of company Unipetrol a.s. by using income-based valuation method. The first part of this thesis includes strategic, financial and SWOT analysis. Afterwards particular valuation methods are applied. In conclusion statement of company value as of 31. 12. 2016 is reported.
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23

Skryjová, Petra. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234699.

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This diploma thesis is focused on valuation of the firm KASKO - Formy spol. s r.o. by using income-based valuation method to the date 31. 12. 2014. The theoretical part deals with the explanation of basic concepts the valuation and describe methods used for determining the value of the company. In the practical part of this thesis is the strategic and financial analysis, proposal of the financial plan. In conclusion of the thesis are contained weighted average cost of capital and the valuation of the company according to the method discounted cash flow and economic value added.
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24

Procházka, Tomáš. "Tržní oceňování podniku jako podklad pro strategická rozhodnutí." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-264905.

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The thesis assesses market value of company CENTA, spol. s r.o. for strategic decision purposes. The crucial method is income-based valuation method, which is assisted by asset-based valuation method. The first part of the thesis includes strategic, financial and SWOT analysis. Afterwards particular valuation methods are applied. In conclusion statement of value as at 31.12.2006 is reported.
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25

Kučírek, David. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224698.

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This thesis aims to estimate the value of the company Vodovody a kanalizace Havlíčkův Brod with appraisal methods. The first step is the strategic analysis and the financial analysis of the company. The financial plan, required for the actual appraisal, is processed as the final task of the preparatory part before the appraisal. The final part contains estimated costs of capital, long-term growth rate and the actual value of the company, including the evaluation of the appraisal.
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Kolařík, Jan. "Analýza developerského projektu na výstavbu administrativního objektu v Brně." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233120.

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The aim of this diploma thesis is determine feasibility and profitability of property development project at particular lands in Brno. Solution of problem includes both, the legislative part that determines possibility lands focused on change of territorial plan and the financial part that estimates costs and revenues in project balance and potencial profits for investor, if project will be realized. Main result of this diploma thesis is to answer the question, if property development project should be realized at particular lands in question and estimate future value of lands and project. Diploma thesis \uv{Analysis of the development project for the construction of an administrative building in Brno} is useful for everyone, who needs estimate potential of a land for profit from realization of property development project.
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27

Dvořáková, Martina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221717.

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This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.
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28

Groh, Lukáš. "Návrh optimalizace pracovního kapitálu společnosti XY, s.r.o." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251253.

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The diploma thesis describes the proposal of optimization of working capital in a selected company in such a way that leads to an increase of its performance. Firstly, the company was evaluated by using methods of financial analysis and contemporary status of working capital and its components was identified. Based on the evaluation of contemporary situation of the company, the following chapter is devoted to the proposal of the implementation of concrete measurements and instruments, whose application will increase the efficiency of the chosen company measured by economic value added.
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Hladký, Michal. "Optimalizace pracovního kapitálu společnosti XYZ a.s." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-429085.

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The diploma thesis discusses the optimization of working capital in a particular entity and its impact on economic performance. The basis for assessing the current situation is financial analysis and revision of current processes related to the management of working capital. For identified shortcomings are designed solutions lead to optimized value of working capital components, minimize costs associated to inventory and partial automation of processes. Achieved results are used for evaluation of performance change, measured by economic value added.
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Lapáček, Milan. "Hodnocení výkonnosti vybrané skupiny podnikatelských subjektů za využití moderních metod." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251197.

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The diploma thesis is focused on the evaluating the performance of a selected group of companies for the use of modern methods. The thesis consists of two parts. The first part contains a review of the literature, which provides information related to the topic. In the second part is calculated financial analysis of a selected group of companies using classic and modern indicators and benchmarking. Based on the results of the financial analysis using mathematical-statistical methods creates a model that represents factors, that have the most influence on indicator economic value added. The conclusion according to the results is to make recommendations, which preserve or improve performance of a selected companies or the entire sector.
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BEČVÁŘOVÁ, Nikoleta. "Stanovení nákladů na kapitál a jejich použití k výpočtu ekonomické přidané hodnoty." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-48383.

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This thesis deals with company capital structure, that is characterized according to methods of horizontal and vertical analysis. Then it deals with prices of particular capital items, costs for capital and influeces on business performance, it means with the calculation of economic value added. Theoretical part describes capital structure items in general, prices of particular items of capital, costs for capital and particular methods for EVA calculation, it means both EVA entity and EVA equity. Practical part characterizes individual items of capital structure and application of chosen model, that is the second model for EVA calculation {--} EVA equity {--} on a concrete company. This calculation was processed through benchmarking on websides of Departement of industry and Trade. The model was applicated on a company, that deals with production of motor and joining vehicles, machines production, machineries production and means of transport repairs {--} ČZ, a.s.
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KOLOMAZNÍKOVÁ, Petra. "Účetní uzávěrka a závěrka v obchodní společnosti." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-48589.

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The topic of my graduation thesis is ``The Final Accounts and Statement of Balances in a Company``. The aim of this graduation thesis is a representation of process of the final accounts and statement of balances in a particular company. The graduation thesis has two parts. In the first part are defined the basic concepts which are included in the final accounts and in the statement of balances. I deal with an individual preparation work in the statement of balances for instance, a stock taking, rectifying items, time resolution of cost and revenues, etc. Further there it is dealt with closing books of accounts, tax due and deferrate tax of corporated income tax, and finally, a proper statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital. The duties link with statement of balances do not end with the fiscal period closing. The duties include audit of the statement of balances, making a record of an annual report of a company, publication of the statement of balances and the annual report of a company in a digest of documents of the Company Register and an income tax return must be submitted. In the second part of my graduation thesis is described a process of the 2007 final account and statement of balances in the Transport Undertaking in the town České Budějovice, Inc.
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SUMERAUEROVÁ, Petra. "Účetní závěrka ve vybrané akciové společnosti." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-175482.

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The aim of this thesis is the evaluation of the risk items of financial statements in the selected joint-stock company, their comparison with the real and genuine picture according to the International Financial Reporting Standards (IFRS). The first part is theoretical and it deals with the characteristics of the balancing of books, its types, financial statements, also the annual report, release of the balancing of books and the external audit. The source of information for me was proffesional literature. The second and practical part focuses on the selected company. I decided for the joint-stock construction company OHL ŽS, a.s. I gathered the information about the company from the annual report of the company, from the internet and also from personal meetings and dialogues. Next, I dealt with the activities connected with the balancing of books. I focused on the procedure of stocktaking, bringing closing operations to book and the course of the balancing of books. After that I concentrated on the individual statements of the balancing of books the balance, the profit and loss statement, the supplement to the balancing of books, overview of cash flow and summary of the changes of the owned capital. At the end I evaluated the risk items of the statements and their information capabilities. The accounting entity provided data for the accounting year 2012, that is the reason for the balancing of books by 31. 12. 2012.
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PECH, Václav. "Problematické okruhy účetní uzávěrky a závěrky v energetické společnosti." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51565.

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The topic of graduation thesis is {\clqq}The Questions of Final Accounts and Statement of Balances in an Energy Company``. The idea of this graduation thesis is a representation of process of the final accounts and statement of balances in concrete company and adjustment of process of the change of conjectural items of assets. The graduation thesis has two parts. First part defined the basic concepts which are included in the final accounts and in the statement of balances. I pursue an individual preparation work in the statement of balances for instance, a stock taking, accounting of resources, rectifying items, reserves, time resolution of cost and revenues, conjectural items of assets etc. Further there it is dealt with statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital and include audit of the statement of balances. The second part of graduation thesis describes a process of the change of conjectural items of assets - especially not invoiced energy - and 2008 final account and statement of balances in the Energy Company E.ON Ditribuce, a.s.
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