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Dissertations / Theses on the topic 'The profit and loss statement'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Česonienė, Nomeda. "Pelno (nuostolių) ataskaitos informacijos formavimas ir jos tobulinimo galimybės." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134632-18060.

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Magistro baigiamajame darbe išanalizuota ir įvertinta pelno (nuostolių) ataskaitos informacijos formavimas ir ataskaitos tobulinimo galimybės. Iškelta pelno (nuostolių) ataskaitos informatyvumo įvairiems jos vartotojams problema bei pateikti siūlymai, kaip šią problemą spręsti. Pirmoje dalyje išanalizuoti ir susisteminti įvairių Lietuvos ir užsienio autorių teoriniai pelno koncepcijos aspektai bei pelno ataskaitų reglamentavimas nacionaliniu ir tarptautiniu lygiu. Antroje dalyje atlikta pelno (nuostolių) ataskaitos informacijos pateikimo pagal nacionalinį ir tarptautinį reglamentavimą analizė, nustatyti vartotojai, kuriems yra aktuali pelno (nuostolių) ataskaita. Trečioje dalyje vertinamas pelno (nuostolių) ataskaitos tobulinimo būtinumas, ekspertinio vertinimo metodu nustatomi ataskaitos vartotojų poreikiai, lyginama pelno (nuostolių) ataskaitos informacija su nustatytais vartotojų poreikiais ir pateikiamas naujai sudarytas ataskaitos modelis.
Final Master Thesis analyzes and assesses formation of profit (loss) statement information and possibilities for improvement of the statement. The issue of informativeness of the profit (loss) account to different users thereof is raised and solutions for solving such issue are presented. Theoretical aspects of the concept of profit by different Lithuanian and foreign authors as well as regulation of profit statements at national and international level are analyzed and systemized in the first chapter. The second chapter analyzes presentation of information in profit (loss) statement in accordance with national and international regulations, and identifies the users subject to the profit (loss) statement. Assessment of necessity for improvement of profit (loss) statement, determination of the needs of statement users using experimental assessment method, comparison of information in profit (loss) statement with the determined needs of the users and a new accounting model are provided in the third chapter.

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2

Navrátilová, Marie. "Reporting a controlling v nadnárodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10533.

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The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.

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3

ANDERSSON, FELIX, and FREDRIK BJÖRELIND. "Best Practice for Valuation of aSubdivision Without Profit and Loss Statement : A case study on Andebjo and the acquisition ofa subdivision from Company X comprisingintellectual property, employees and a servicecontract." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-223728.

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4

Vrhelová, Hana. "Využití údajů z výkazů účetní jednotky v řízení firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113075.

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The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.

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5

Silva, Cleiton Almeida da. "Integração do método do custeio variável à demonstração financeira de resultados: um estudo de caso em uma indústria de médio porte." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-16122014-160043/.

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Esta pesquisa aborda as conflitantes diferenças entre os diversos métodos de custeio apresentados pela literatura em contabilidade gerencial e gestão da produção, destacando a questão dos conflitos de entendimento que são gerados entre o mundo da contabilidade financeira e o mundo da gestão de produção, visto que geralmente os números apresentados e analisados por ambas se mostram discrepantes. Tais conflitos podem muitas vezes ocasionar uma má gestão, com reflexos muitas vezes em decisões de curto prazo inadequadas. A pesquisa tem como objetivo principal integrar o método gerencial de custeio variável à demonstração financeira sem prejudicar os resultados agregados; propõe-se para tanto a utilização de um modelo híbrido de análise econômico-financeira que apresenta ao mesmo tempo os resultados determinados pelos critérios gerenciais do custeio variável e os resultados apresentados pela contabilidade financeira baseada no método do custeio por absorção. Como objetivos secundários, busca-se evidenciar os aspectos teóricos que definem os conflitos e limites que permeiam o tema custos quando colocados sob as perspectivas financeira e gerencial e pesquisar a literatura especializada sobre os métodos de custeio, identificando suas principais diferenças. É, portanto efetuada uma revisão geral da literatura relacionada a sistemas, métodos e artefatos de custeio e gestão econômica da produção a fim de proporcionar um quadro geral que delineie o contexto mencionado, incluindo, mas não se limitando, às questões normativas que permeiam o tema. A pesquisa é construída e baseada em um estudo de caso com abordagem qualitativa, onde se busca capturar, além da questão das diferenças numéricas, as nuances de gestão e compreensão de resultados vivenciados por uma empresa real. Proporciona-se uma visão integrada do processo de custeio que traz visibilidade tanto à tomada de decisão gerencial, quanto aos impactos causados nos resultados agregados finais apresentados pela contabilidade financeira.
This research deals with the conflicting differences among the diverse costing methods presented by the literature in management accounting and production management, focusing on the question of the understanding conflicts which are created between the accounting world and the production management world since the figures presented and analyzed by both are usually disparate. Such conflicts may sometimes drive to a poor management, with reflex many times in inadequate short term decision making. The research has as main objective to integrate the management method of variable costing to the financial statement without impairing the aggregated results. It is proposed for it the utilization of a hybrid model of analysis that presents at the same time the results determined from management criteria of direct costing and the results determined from the financial accounting, based on absorption costing. As secondary objectives it pursues to evidence the theoretical aspects that define the conflicts and limits which permeate the costing topic when put under the management accounting and the financial accounting perspectives and to raise specialized literature about costing methods, identifying their main differences. Thus, it is performed a general revision on the literature related to systems, methods and tools for costing and economic production management, aiming at providing a general framework that delineates the mentioned context, including, but not limiting to, the questions that permeate the subject. The research is constructed and based on a case study with qualitative approach, where it seeks to capture, besides the numeric differences question, the nuances of managing and understanding the results experienced by a real company. It provides an integrated view of the costing process that enlightens both the management decision making and the impacts caused in final aggregated results from financial accounting.

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Nakládalová, Petra. "Zjišťování výsledku hospodaření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150129.

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This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.

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Nečasová, Eliška. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224025.

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The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.

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8

Junger, Jiří. "Výsledek hospodaření v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113954.

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The goal of this thesis is to show comprehensive information about economic result and its possible utilization. The first part deals with the definition of the term "economic result", its history and the possibilities of its determination. Another part deals with the comparison of profit and loss statement in the Czech legislation, IFRS and US GAAP. The third part includes different types of economic results, advantages and disadvantages and its utilization in practice as well. It is followed by a financial analysis focusing only on profitability which uses profit for its calculation. The separate chapter focuses on the indicator EVA.

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9

Pavlů, Radka. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výsledek hospodaření vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399659.

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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.

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10

Ježek, Ondřej. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223732.

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The thesis focuses on the financial situation in Stavona, spol. s r.o., a company specializing in the production and sales of plastic fillings. The financial situation is assessed through a set of financial analysis indicators. The main focus is placed on the application of certain methods of financial and strategic analysis, diagnostics of strong and weak aspects of the company’s financial economy and a proposal as to the solution of trouble spots in company finance and strategy management.

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Fotr, Martin. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221505.

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This master’s thesis assess the financial situation of the company R.S. AQUATECH CZ, s.r.o. in the years 2002 to 2005 by means of selected methods of financial analysis. It contains proposals of possible solutions of identified problems which should result in the improvement of company’s financial situation in the future years.

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12

Levá, Petra. "Porovnání výkazu zisku a ztráty podle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191734.

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The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.

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Hupková, Aneta. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222267.

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Master’s thesis deals with analysis of financial situation in company Autel – montáže. The thesis is focused on determination of strengths and weaknesses. Financial analysis is implemented on the basis of financial statements for the years 2004 – 2008. The master’s thesis includes proposals which lead to improvement of financial situation in company Autel – montáže.

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Daunoravičiūtė, Lina. "Pelno (nuostolių) ataskaitos formavimas ir analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050529_144643-17014.

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The object of research - the forms of the profit (loss) statements, which are valid in foreign countries and in Lithuania, and their analysis methodics. The purpose of research - to investigate the forms of the profit (loss) statements, which are valid in foreign countries and in Lithuania; to make the suggestions for the profit (loss) statements, which are valid in Lithuania, and their analysis methodics improvement. The tasks of research:  to disclose the principles of the profit (loss) statement formation, to analyse the clasification of the information of the profit (loss) statement, to analyse the formation of the statement;  to analyse the guidelines of the International acconting standarts and the demands of the Fourth directive of the European Union to the profit (loss) statement;  to analyse the reglamentation of the profit (loss) statement in Lithuania;  to analyse the formation and content of the profit (loss) statement which are valid in foreign countries and Lithuania;  to analyse the content of the profit (loss) statements of the subjects of agricultural activity;  to frame the projects of the profit (loss) statements for the non-agricultural enterprises, for the agricultural enterprises and for the farms;  to investigate the methodics of the profit (loss) statement analysis. The methods of research - logical comparable analysis of literature, synthesis, logical abstraction, comparision, graphic, poll, projection and other methods. While studying the... [to full text]

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Mrkvová, Adéla. "Hodnocení finanční situace vybraného mezinárodního podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-414489.

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The aim of the Diploma thesis on the topic „Evaluation of the financial situation of a selected international company and proposals for its improvement“ is the elaboration and evaluation of the financial situation of Aircraft Industries, a.s., a leading Czech manufacturer of commercial aircraft, for the period 2014 to 2018. This thesis is divided into three main parts. In the first part is processed the theoretical background needed to perform a financial analysis. The second part contains general information about the analyzed company and the actual processing of the financial analysis. Based on the results, the last part of this thesis proposes measures and recommendation to improve the financial situation of the company.

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Jaššáková, Tereza. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223852.

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The Master´s thesis focuses on the financial situation evaluation of the particular company, specifically in the period of years from 2006 to 2011, supported by the selected financial analysis indicators. It deals with an analysis of the firm and problems it faces to. Moreover, it brings a number of possible suggestions, which could improve the financial stability of the company in next years.

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Jandáčková, Magda. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221500.

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This master's thesis evaluates the financial situation of Tiskárny Havlíčkův Brod a.s. in the years 2004 - 2006. There is performed the financial analysis and the analysis of current situation of company on the basis of theoretic pieces of knowledge from literature. The analysis is the basis for improvement suggestions of present financial situation of the company.

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Skulinová, Michaela. "Konsolidovaná účetní závěrka vybrané obchodní korporace." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359710.

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The aim of this diploma thesis is to prepare the consolidated Balance Sheet and consolidated Profit and Loss Statement. The theoretical part of the thesis describes the way in which are the consolidated statements created, including the elimination of mutual relationships within the group. The practical part of the thesis is both focused on the calculations of the individual items which are essential for the preparation of consolidated statements and also its creation.

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Staňková, Svatava. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222666.

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Master’s thesis evaluates financial situation of the company Smile, s. r. o. for the period of years 2005 and 2007 by selected indicators of financial analysis. It deals with determination of strengths and weaknesses, implementation financial analysis and analyzing ascertained problems. In the end of thesis includes proposals, which lead to improvement of financial situation in company Smile.

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Němcová, Adéla. "Hospodářský výsledek v účetnictví a základ daně." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114474.

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The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.

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Křížková, Simona. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319238.

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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.

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Junák, Vladimír. "Audit účetní závěrky podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223296.

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The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.

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Tomečková, Marie. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222807.

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This thesis deals with the evaluation of the financial situation of the PNEU PLUS s.r.o. company in years 2006 - 2009. Through use of selected methods and indicators, a financial analysis has been carried out, and on its basis concrete measures have been proposed to improve the current financial situation.

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Sedláčková, Andrea. "Tvorba modelu finančního řízení subdodávek v rámci stavební zakázky s vlivem na hospodaření stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227434.

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This thesis deals with the issue of subcontracting model of financial management and its impact on the economy of the construction enterprise. The aim of this work is to set up management of the building contract from the financial management of subcontracts with influence on the overall management of construction enterprise. The output of this work is a model that will point to the financial management of construction contracts regard to the management of construction enterprise.

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Diviš, Michal. "Stanovení hospodářského vývoje stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409882.

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This diploma thesis “Determination of the economical development of a construction company” deals with conceiving of financial analysis of a particular construction company based on publicly available financial statements. An elementary analysis of balance sheet and income statement is gradually elaborated, followed by an analysis of chosen ratio indicators and overall indicators. The conclusion is dedicated to the company’s evaluation and further recommendations for the future development.

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Škvareková, Petra. "Podnikatelský záměr rozvoje firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224248.

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The master´s thesis, called Entrepreneurial Intention of Business Development, was prepared for the company Včelpo spol. s r.o. The first part includes company introdution and theoretical data. In the other part are used some analysis and the target is to review the actual status of the company and to suggest some action for improvement.

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Bohatá, Jolana. "Analýza firmy vybranými metodami." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223689.

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The subject of my thesis is an analysis of the selected enterprise. Subsequently, ways of improving its situation will be proposed. In my work, I will gradually address all aspects of the company analysis. Working on my thesis, I will use theoretical knowledge gained while studying at the Faculty of Business at VUT in Brno, as well as practical experience that I have accrued working for the company.

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Zajíčková, Andrea. "Oceňování podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222599.

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This master´s thesis evaluates the economic situation of HAL-KON, s. r. o. in the years 2006 – 2008. There is in accordance with theoretical knowledge performed evaluation of company with a few of valuation methods.

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Seidenglanzová, Monika. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223528.

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The master thesis discusses implementation of financial analysis of company OSEVA UNI, a. s. The aim of the submitted thesis is detection causes of financial standing of the company and according to gained knowledge, appropriate improving arrangements, which improve a financial position of company.

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Martusevičiūtė-Sedleckienė, Rasa. "Įmonės finansinės būklės ir rezultatų prognozavimas ir vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_131108-28249.

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The object of the research: the prognostication and evaluation of the financial position and results of a company. The purpose of the research: to prepare the system of prognostication and evaluation of the company��s financial position and financial results. The tasks of the research: 1)To determine the importance of financial position and financial results in the process of prognostication and evaluation of the company’s activities; 2)To prepare the system of prognostication of financial position and financial results; 3)To prepare the evaluation system of financial position and financial results; 4)To perform the practical application of the improved prognostication and evaluation methods of financial position and financial results. The methods of the research: in the process concerned with the above-mentioned tasks, presupposing the purpose of the research, there will be applied analysis and synthesis (also logical analysis and synthesis) of science literature, questioning, forecasting and modelling, comparative, descriptive and graphic methods. When the analysis of literature, concerned with the prognostication and evaluation of company’s activities will be done and systemized, the system of company’s financial position and financial results will be performed and the practical application of it will be made.

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Kaňová, Marie. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výsledek hospodaření vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402017.

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The diploma thesis is focused on comparison of selected differences in accounting and reporting of items in statutory financial statements which arise between Czech accounting legislation and International Financial Reporting Standards. Based on the selected differences, the effect of applying IAS / IFRS requirements on assets, liabilities and company's financial statements is described there. At the end of the thesis, the selected indicators of financial analysis are calculated, showing the performance of the company and its financial position.

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Psotová, Jana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222106.

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This thesis evaluates the economic situation of the company PANAV, a.s Senice na Hané in the years 2005-2007. My thesis comprises four parts-evaluation of the present state of the problems, tehoretical base, the analysis of the current situation of the company and its improvement suggestions. I achieved my aim through the analysis of the general and subject neighbourhood and trough the teoretical konowledge from literature. I used selected methods ot the financial analysis. The result of the economic health check of the PANAV, a.s. is the basis for its improvement suggesitons. It is placed in the fourth part of my thesis.

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Strnadová, Michala. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222732.

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The elaborated financial analysis is focused on detection of weak and strong points of the company. The master thesis discusses implementation of financial analysis of company ADAPTA, spol. s.r.o. On the basis on results of the undertaken analysis and these are going to lead to improvement of current economic situation of the firm.

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Vrátná, Magdaléna. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223520.

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Master’s thesis process financial analysis of EDliT Ltd. company for the years 2007 – 2011, using the selected elementary methods, which reflects the development of financial health. There are suggested some new recommendations due to streamline and to improve the functioning of the company. These recommendations are based on the values of the individual indicators.

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Němec, Petr. "Věrný a poctivý obraz obchodní korporace v účetní závěrce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383549.

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The diploma thesis deals with the issue of the fair and true view of business unit in the financial statements. The basic statements of the financial statements comprise the balance sheet, the profit and loss statement and the annexe to the financial statements explaining methods used for accounting of the accounting cases. The practical part of the diploma thesis is focused on analysis of the financial statements of particular entity and applied accounting procedures. The analysis of this unit was carried out focusing on achievement of fair and true view of this unit in the financial statements. The financial position and performance of the selected business unit was evaluated on the basis of selected financial indicators according to the unit's data and its own calculations. The results were compared and evaluated.

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Volrábová, Veronika. "Analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223670.

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This master´s thesis focuses on complex situation - assessment of mid-sized textile manufacturers, leveraging academic theory and independent research. The thesis will provide industry recommendations for best practices to increase productivity and improve growth over the next decade and beyond.

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Stěnička, Petr. "Stanovení ekonomického vývoje stavebního podniku na základě finanční analýzy." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225693.

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This diploma thesis with topic “Economic progress estimation of construction company based on financial analysis” deals with making financial analysis of selected enterprise. Based on financial statements of the company, horizontal and vertical analysis is provided, after that the company is analysed with ratio indicators and summary indexes. In the end, the overview of financial analysis’ results and brief comment is formulated.

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Šenkýř, Adam. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223638.

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The Master thesis deals with the evaluation of the financial situation of the VRBA, s.r.o. company in years 2008 – 2010. Through use of selected indicators and methods, a financial analysis has been carried out, and on its basis have been proposed the options and recommendations to improve the economic situation of the future.

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Ustohalová, Veronika. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241451.

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This master´s thesis deals with an evaluation of the financial situation of the company in the years 2010 – 2014. The first part of the thesis describes theoretical knowledge which are used in the practical part of the thesis. The second part of the thesis contains basic information about the company. The third part of the thesis deals with calculations of financial indicators, their interpretation and comparison with recommended values. In the final part of the thesis are formulated suitable proposals for improving financial situation of the company.

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Ryšavá, Ilona. "Vybrané rozdíly v aplikaci účetnictví dle US GAAP a současně platným zákonem o účetnictví v ČR na příkladu vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223993.

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This thesis deals with the compilation and comparison of financial statements in accordance with U.S. accounting principles and U.S. GAAP currently valid law on accounting in the Czech Republic. The aim is to characterize the balance sheet and income statement under both systems show the procedure of reporting the selected firm and preparing proposals or recommendations for optimizing the current situation

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Hrdová, Edita. "Risk Assessment." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-194193.

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This diploma thesis is focused on companies risk evaluation before endorsement of Loan deriving from business relationships. The aim of this thesis is not only to describe individual steps of risk assessment, but also perfom analysis of particular companies based on available data, i.e. Balance sheet, Profit and Loss statement and external rating and after that propose solution for each company. My analysis will be based on theoretical knowledge, further on experience related to my job role as credit analyst. The aim will be to perform objective analysis of real companies and determine financial health of each of them together with their risk evaluation.

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Plaček, Petr. "Analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222917.

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In my master´s thesis, I focus on an overall review of a middle-sized manufacturing company, which was touched by a global crisis. Based on differents kinds of analysis, I try to discover reserves in a company activity, which make impossible its repeated grow. I will define proposals thanks to the analysis´ conclusions. Those proposals should lead to a positive company progress in coming years.

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Londinová, Iveta. "Analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223671.

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This thesis focuses on complex appraisal of XYZ from 2006 to 2010. Its first part deals with theoretical knowledges of financial analysis and with presentation of the company. These knowledges are used to analyze the financial situation of the company in the second part. The final section of this work evaluates the results of each analysis, highlights the critical areas and suggests some possible recommendations towards improving the efficiency of the company.

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Joppek, Ľubomír. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377402.

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The aim of Diploma theses is a draft of a corporate financial plan to the selected com-pany. The first part of the theses is focused on the theoretical basis of financial planing and preparation of the financial plan. In the next section is presented the company with the analysis of the current situation. Finally, a financial plan for the years 2017 - 2020 is being developed and evaluated.

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Ferencová, Eva. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224141.

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The diploma thesis is focused on evaluating the performance of the company KOHUT Třinec s.r.o. in period from 1. 4. 2007 to 31. 3. 2011. Evaluation is made by using selected indicators of financial analysis, namely pyramidal decompositions and systems of purposefully selected indicators. The theoretical part contains the definition of basic concepts for understanding the issues examined. Based on financial analysis in the practical section are made possible suggestions to improve the current situation of the company and suggestions to remove the identified problems.

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Bača, Václav. "Hodnocení výkonnosti stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-371871.

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This thesis concentrates on a development of financial analysis of the company KOMA Modular, Ltd. Vertical and horizontal analysis is conducted based on selected financial statements that are used as the main source of information for the analysis. Furthermore, one of the golden rules of financial accounting, financial ratios, and aggregate indexes are executed. The thesis is concluded with the commentary on results of financial analysis. Moreover, the company is given certain financial suggestions.

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Václavíková, Tereza. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224573.

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The Master’s thesis discusses a financial planning in the selected company. The first chapter is focused on the problem definition and task assignment, the next part is devoted to the theoretical basis of financial planning. The third part contains an analysis of the company and the last part describes formation of the financial plan for years 2013 – 2015 and its evaluation.

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Soušková, Šárka. "Analýza vybraného podniktelského subjektu pomocí vybraných metod." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224920.

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This Master´s Thesis is focused on the analysis of the company PSG – International a.s. that operates in the construction, energy and petrochemicals in the Czech Republic and abroad. Based on the selected methods – Fundamental analysis, SLEPTE analysis, Porter´model and SWOT analysis, was performed a detailed analysis of the company. Based on the findings I present appropriate recommendations to improve performance, efficiency and financial situation of the analysed company.

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Pšurný, Adam. "Podnikatelský záměr rozvoje firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224249.

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The thesis is focused on the business plan the future development of MESIT Fimes a.s. Thesis is divided into two main parts, the theoretical basis and practical part. The theoretical part is to serve as a source indicator for the creation of practical, which aims to analyze in detail the actual current condition for the creation of the greatest and most effective future development.

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Soukupová, Monika. "Didaktická analýza učiva o účetní uzávěrce a závěrce ve druhém koncentrickém okruhu předmětu Účetnictví na OA." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198055.

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The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.

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