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The subject of this article is based on an analysis of food companies in the Czech Republic. The aim of the article is to identify differences in value creation (including causal ones) across the companies. We chose a basic sample of all 931 Czech companies in the food industry sector, in segments such as meat and fish processing, milk and dairy products and so on. Of this group, 707 companies had sufficient and available financial data for the year 2014. In the second step we calculated the EVA and ROE indicators for those companies. Subsequently, 382 successful companies (EVA indicator > 0) and 103 extremely unsuccessful companies (ROE < 0) were selected for further analysis. For these companies, a profile analysis, considering difference in averages, was done which allowed us to compare each of selected financial indicators in both groups of companies and to find the greatest differences between them. In the next step a logistic regression model was used (for indicators with a statistically significant difference) identifying which indicators would serve as the basis for a model for distinguishing high-performing companies from low-performing ones. Thus obtained indicators are evaluated on the basis of the food company model. We created a CVM model which is able to identify companies which create values in 97.1 % of cases and in 79.6 % of cases is able to recognize companies which destroy value. An advantage of the model is its ability to detect areas where the companies are strengthened or weakened due to used financial indicators.

The objective of this diploma thesis is to suggest recommendations leading to improving firm performance, determined by economic value added (EVA) using EVA equity with INFA benchmarking system. Key performance indicators (value drivers) were identified by financial analysis and mathematical-statistical methods, mainly regression analysis. Recommendations improving key performance indicators of metalworking industry companies were suggested. These recommendations were used to create specific solution for main analyzed company HDO spol. s.r.o. Simulation of balance sheet and profit and loss statement was used to prove positive effects on economic value added.

The diploma thesis deals with methods used to determine the market value of an enterprise and with the application of these methods to a particular company. The theoretical part deals with the definition of basic concepts and practices in the field of business valuation. Part of the practical part is the compilation of financial and strategic analysis of the chosen company. This company is described at the beginning of the practical part of the work including its history and specific characteristics. According to the financial health of the company, the condition of going concern was met. Part of the practical part of the work is to prepare a financial plan for 2019-2021 and valuation of the selected company using two types of yield methods to date 01. 01. 2019.

Bečičková D. Division of the limited liability company by spinning-off and its im-pact on the financial situation of the company. Brno: Mendel University, 2019. This diploma thesis deals with the problems of transformations of companies with specialization on the transformation of the companies by spin-off. The theoretical part of the thesis is focused mainly on the legal regulation of transformations of corporations. In the practical part of the thesis I apply theoretical knowledge and reflect it on the illustrative example of a limited liability company. I will carry out a financial analy-sis of the company being divided and also the acquiring company and afterwards I evaluate the financial results before and after the transformation and I will formu-late some recommendations that could be helpful for the companies considering a spin-off.

The thesis deals with the analysis of the management of the Dalešice brewery. The thesis is focused on the financial aspect of the company, which is analyzed by using financial analysis tools and the non-financial factors that influence the existence of the brewery. The results of the financial indicators are compared with the results of the whole brewing industry. Based on the analyzes, solutions are proposed to eliminate possible inefficiencies and recommendations for the future development of the brewery.

This diploma thesis is focused on strategic behaviour of e-shops from the customer's point of view. The aim of this thesis is to evaluate the strategic position of companies that focus on online sales of electronics, based on their strategic behaviour from the customer's point of view. Terms of e-commerce, strategy, strategic management and online shopping behaviour are explained in the theoretical part of the thesis which is based on literature research. The practical part evaluates the factors that influence the customer when shopping online. Furthermore, selected indicators of financial analysis were evaluated. Based on the obtained results, the strategic position of selected e-shops was determined. There are recommendations for e-shops in the conclusion.

Kochta, P. Performance evaluation of small companies. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis deals with performance evaluation of two small companies in construction industry and formulation of suggestions for increase of their performance. Performance is evaluated based on financial analysis through ratios, economic value added, bankruptcy and solvency models, benchmarking, and based on nonfinancial analysis through company´s sanation and company´s restoration of viability methodology by Harry Pollak. Diploma thesis is structured into two parts. In the first part Summary of literature there are theoretically described procedures and methods of financial and nonfinancial analysis serving as foundation for the practical part. In the practical part there are introduced the chosen companies and then they are analysed based on the mentioned procedures and methods. Based on the outcomes of the analysis there are devised suggestions for increase of performance and competitiveness of the analysed companies. Next there is evaluation of an option of generalization of the used approaches and suggestions for other companies of similar character in construction industry.

The aim of the bachelor thesis is to use the methods of financial analysis to define factors, which in the period 2008-2017 have a key impact on the financial performance of Bodos Czechia a. s. which engaged in freight transport which represents a significant business sphere not only within the Czech economy. The thesis is divided into three parts - two parts of literary surveys focusing primarily on company performance and measurement methods, and then on financial analysis and its methods. The empirical part consists of the application of financial analysis methods defined in the literature to the accounting data of Bodos Czechia a. s. The results of the financial analysis are defined in the Discussion as key factors influencing the financial performance of the company and proposed recommendations for improvement of the negative effects of the identified factors.

This diploma thesis is focused on evaluation of performance in two agricultural companies. In order to make proposals of recommendations in competitiveness. There are used financial and non-financial methods for evaluation. Within financial methods used in the thesis are financial analysis and economic value added. EFQM Model Excelence is used as a non-financial method. This thesis is divided into two parts. The first part contains theoretical essentials required for the second part - Own work. In the second part there are companies described individually and there are also applied chosen methods. Results from applied methods are evaluated later on. On the basis of the evaluation are made proposals of recommendations to increase a productivity of the companies.

This bachelor thesis deals with the analysis of the possibilities of company funding and the subsequent financial analysis of a selected company. The aim of this thesis is to evaluate the possibilities of financing the company. Then analyze the economy of the selected company and create a proposal for the most advantageous possibility of financing their business purpose. The thesis is based on the analysis of financial management. The proposal for the most advantageous financing is created by analyzing bank offers.

Doležalová, D. Assessment of the financial situation of company named Zebra Technologies CZ s.r.o. by using financial analysis methods. Bachelor thesis. Brno, 2019. The aim of this bachelor thesis is to assess the financial situation of Zebra Technologies CZ s.r.o. in 2008-2017 by using methods of financial analysis and subsequent recommendation of effective solutions in order to improve the company´s performance. In the first part, the theoretical knowledge is elaborated with reference to suitable literature and by using this knowledge in the second part of this bachelor thesis was practically processed on the basis of actual data during the monitored period. The objective was also to compare the selected indicators with the average values in the sector. At the end, we are suggesting potentional solutions for improving financial health of the company.

Slunský, K. The impact of an emission case on the European automotive industry. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis focuses on the impacts of the emission issue of the automotive company Volkswagen Group from year 2015. The aim of the thesis is to evaluate the impact of the emission case on the financial situation of the Volkswagen Group and the European automotive industry. In order to determine the financial situation of the company before and after the emission case and its effects, it was necessary to carry out selected methods of financial analysis, on which the potential impact can be demonstrated. A simple analysis of the development of the entire European au- tomotive industry was then elaborated.

This bachelor thesis briefly describes business corporations and, in more detail, explores limited liability company. Furthermore, it investigates investments, the risks associated with them, and financial analysis. Lastly, it presents basic methods of financing investments and relative indicators of financial analysis. The practical part includes a financial analysis in a particular company based on its management in the past three years, an assessment of the suitability of investing in new assets, comparison of operating costs, and recommendations for the best way of financing.

Inventories are important part of each company and are created by almost all of them. It is necessary to give them adequate attention, because their management is inseparable part of logistic process. The aim of my bachelor thesis is to analyze chosen company and inventory management system. There will be defined recommendations based on those analysis that would help the company make her inventory management more effective.

Strejček, J. Efficiency of enterprise processes and their management in small and medium enterprises in sector production of other machinery and general-purpose machinery. Diploma thesis. Brno: Mendel University, 2019. The aim of this diploma thesis is to identify options of the automation of management in terms of efficiency in small and medium enterprise processes in the sector of production of machinery devices or other machinery for general purposes. The thesis is divided into two parts. The first part contains literary survey that gives the fundamentals of in terms of theory and methodology for the second part. The second part presents financial and non-financial indicators for ERP enterprise systems in the sector. The results are verified by the particular company in the sector. The conclusion contains suggestions and recommendations that could improve potential efficiency of the enterprise processes using the indicators of ERP systems.

This bachelor thesis is aimed on evaluation of financial situation of the enter-prises focused on animal production in Czech Republic. Evaluation was realized for years 2016 and 2017, and it was based on data from FADN database. This work has two parts – theoretical and analytical. The theoretical section consists of literary search of the fields as agribusiness, business economics, financial analysis, and description of FADN database. The analytical section contains characteristics of the studied selected file and financial analysis, specifically calculations of ratio indicators. The conclusions of analytical section are situated in the final section of this bachelor thesis.

Title: Strategic project plan of Letní tábor & Honzík Objective: The main aim of this diploma thesis is to create quality and realistic strategic plan of the project Letní tábor & Honzík. The strategic plan will be compared with reality at the end of the project. Methods: The diploma thesis deals with marketing situational analysis. Key factors and strategic starting points are determined from SWOT analysis. The results are implemented into the BSC method, which serves to accomplish and implement the chosen strategy. The diploma thesis works with a strategic map that enables understanding of the relations between the individual strategic objectives. This thesis also uses the method of text analysis, documents and monitoring, especially for the area of social networks. Results: The strategic plan of the summer camp project was created based on the SWOT analysis and the determination of the company's strategic goals using the BSC method. Achieving the project's profitability and satisfied customers is essential to ensure the project's existence in future years. Both of these objectives were achieved. Keywords: strategic management, business analysis, business plan, financial analysis, children, planning, strategy, project realization, adventure sports and camp games

ROSIPAL, F. Financial analysis of chosen accounting unit. Bachelor thesis. Brno: Mendel University, 2018. Theoretical part contains brief history of financial analysis, users, sources of data used and methods to elaborate one. Practical part consists of application of theory and financial analysis of TON a.s. is executed. Horizontal analysis describes changes in financial statements over time while vertical analysis interprets asset and financial composition. Using ratio indicators are reviewed various areas of company such as indebtedness, rentability or liquidity. Bankruptcy models monitor overall company situation. In conclusion, several possible measures are offered to ameliorate insecure areas.

This Bachelor thesis is focused on issues of the economy of current assets. The objective is to find two key factors, which affect the structure and size of current assets and based on the results propose its optimal level. In the thesis, the commitment rate of money in the current assets is evaluated. The thesis focuses on the bakery industry and in order to fulfill the goal of the thesis, two business entities were selected. Current assets in the years 2014-2018 are analyzed. The analysis is performed using the evolution of current assets and its structure, furthermore utilizing conversion periods of inventory, receivables, and payables, as well as the cash conversion cycle. The selected indicators are compared with the competitions, along with the average values of the industry. Subsequently, recommendations are drawn from the results, that could help shorten the cash conversion cycle, limit the problematic sectors, and improve the effectivity of current assets.

In this thesis we have investigated the competitiveness of several wine-growing businesses using both financial and non-financial methods of performance analysis. In particular, we have used financial analysis, Weckerte analysis, and the Balanced Scorecard methodology in order to discern the current state of the businesses with their competitive advantages and disadvantages. Based on these results we have created three general recommendations in the area of sales which can be applied in general to any wine-growing enterprise. Finally we have discussed the applicability of individual performance metrics in the wine industry.

Rybička, J. The document template for bachelor/diploma thesis. Bachelor thesis. Brno: Mendel University, 2019. Németh, V., Evaluation of the performance of the manufacturing company. Diplo-ma thesis. Brno: Mendel University, 2019 Diploma thesis deals with the performance evaluation of manufacturing company. Diploma thesis is split in two parts – theoretical and practical part. In the theoreti-cal part there is a literature search of the issue of measuring the performance of the company and its tools which, are applied in the practical part. In the practical part is performed evaluation of company performance based on traditional financial analysis, bankruptcy and credit models and calculation of EVA indicator. Furthermore, the Balanced Scorecard method is implemented. Based on the results, the performance of the company is evaluated and at the same time measures for its increase are proposed.

The bachelor thesis focuses on the analysis of accounting information at the end of the accounting period and on the composition of financial statements of an enterprise that did not wish to be named. The aim is to evaluate the financial position of the entity based on the financial statements. The first part describes the individual parts of closing entries and the financial statements. In the second part, the closing accounting operations from the company data are recorded, the accounting period is closed and the financial statements are processed. Financial statements consist of a balance sheet and a profit and loss account. The work does not deal with the notes to the financial statements. Information from financial statements is used to evaluate the entity's financial position. Evaluation is done by horizontal and vertical analysis and ratios. The analysis shows that the debt of the company is higher and is still slowly growing, therefore its reduction was recommended.

Zobačová, L. Liquidity management at Prefa Brno a.s. Bachelor thesis. Brno: Mendel University, 2019. Bachelor thesis deals with liquidity management in Prefa Brno a.s. First, financial analysis is processed using various methods, then the thesis deals with liquidity management directly at Prefa Brno a.s. Since liquidity management can not be solved as a whole, the thesis focuses on the management of individual components of current assets. An important part of the work is also the measures that are designed to improve the business situation.

The diploma thesis is focused on the evaluation of the impact of innovation activities and their impact on labor productivity in the selected company. The theoretical part is dedicated to the literary review of terms like innovation, human capital, and efficiency. The practical part contains a description of the chosen company, financial analysis, and Human Resources management. The most significant innovations in the past seven years were selected for the examination of the influence on labor productivity.

The bachelor thesis deals with the assessment of the financial situation of the selected company. The subject of this thesis is to carry out a financial analysis, interpret the results and evaluate the quality of the business environment in which the company is located. In the literature search is described financial analysis, its methods, users and indicators. Furthermore, the evaluation of business environment and individual factors that influence it are mentioned. The practical part focuses on the financial analysis of the company itself, calculation of indicators and evaluation of the business environment. The conclusion of the thesis is a summary of the results and suggestions for recommendations.

Repiská, D. The economic impact of BAŤA, joint-stock company’s splitting on the values of the financial analysis indicators. Brno: Mendel University in Brno, 2018. The aim of the bachelor's thesis is to evaluate the economic impact of the BAŤA, joint-stock company's splitting on the values of the financial analysis indicators. The part named transformations of companies and their assessment using finan-cial analysis contains the theoretical basis of the transformation of companies, financial analysis, ratios and aggregated indicators. In the part named analysis of the impact of splitting on financial analysis indicators of BAŤA, joint-stock compa-ny are individual calculations applied to company data and the results are verbal-ly commented. The last part of the thesis includes a discussion of the results found and proposals for decision-making about splitting of companies for owners and proposals for correction and improvement of the final state.

This bachelor thesis's main goal is to perform a financial analysis of the Company Lovato Electric Ltd. and the intercompany comparison. An aim of the bachelor thesis is to review financial situation of the Company Lovato Electric Ltd. and to draw up how to eliminate potential sources of inefficiency. The company's results were compared with selected companies. Next goal is to compare chosen company with intercompany comparison. The first part of the thesis defines the importance and objectives of financial analysis, users, the sources and the basic methods. Another part of the thesis was focused on the financial analysis of Lovato Electric Ltd. for 2013-2017 using basic methods: absolute indicators, ratio indicators, pyramid breakdown of return on equity, IN95, IN05 and Kralick's Quicktest. Then, an intercompany comparison was performed using a scoring method. The conclusion of the thesis is to evaluate the financial situation of the company and propose options to eliminate any inefficiency.

Šaman, S., Financial management of the selected enterprise. Bachelor thesis. Brno: Mendel University in Brno, 2019. The bachelor thesis deals with financial analysis for KSK Precise Motion, a. s. The literature review explains concepts and methods related to financial analysis. In the practical part, the company is presented for which an analysis of financial health is carried out, which includes the comparison of individual ratios with industry. Recommendations for the company are set from the results.

The diploma thesis is aimed at performance evaluation of a selected company using modern methods focusing on economic value added indicator. In the first part of the thesis is introduced the financial analysis via the literature resources. In the second part theoretical methods are applied to the selected company. There are presented suggestions leading to improved business performance.

The topic of the thesis is an intercompany comparison based on quantitative and qualitative indicators. First, the basic concepts of the intercompany comparison, analysis and used methods of multicriterial comparison are explained. The practical part of the thesis is devoted to the creation of the own model for comparison of subjects in the selected industry to include qualitative and quantitative indicators. Five methods of multicriterial comparison are used to create the model. The created model is applied to data of 5 companies. In addition to own model, known prediction models are applied to company data. The results obtained when applying the model are compared with the results obtained using prediction models.

Vybíralová, E. Identification of key factors of financial performance of mixed agricultural primary production concerns in connection with changes in production structure. Diploma thesis. Brno: Mendel University in Brno, 2019. Diploma thesis deals with the identification of key factors of financial performance of the Agricultural concern Olbramkostel in connection with changes in production structure. The results will be compared with the business environment based on a representative sample of agricultural concerns. The theoretical part focuses on gathering theoretical knowledge from the area of measuring financial performance and agricultural production. In the practical part, a financial analysis will be done using selected tools, ensuring the basic evaluation of the company and the business environment. Based on the results of the financial analysis, the Discussion will identify the key factors affecting financial performance and the scenarios will model the effects of structural change on the business environment.

The main aim of the diploma thesis is to perform a financial analysis of Komerční banka, a. s. in sufficient time, to find out its capital adequacy and, in case of deficiencies, to propose measures that would lead to improvement of the situation. To meet this objective, horizontal and vertical balance sheet items, profit and loss account were prepared. In conclusion, the financial situation of the bank was assessed on the basis of selected ratio indicators. The results of all partial analyzes were correlated with the results of three competing banks and the entire banking sector for higher relevance.

Ozorák, M. The effectivity of using resources at the triathlon race in Hurbanovo. Bachelor thesis. Brno: Mendel university in Brno, 2019. This thesis is about the effectivity of managing finances Triathlon Hurbanovo. There are two parts, the first one is theoretical and the second one is practical. In the theoretical part there is a description of how and from what finances of a sport¬’s event and financial analysis, CBA analysis and the visit rate are consisted of. The practical part is its own work, in which it is analysed Triathlon Hurbanovo in a financial way. It finds out financial health of triathlon and it’s benefits and costs on subjects on which it has influence on. In the final part of this thesis there are defined individual problematic areas in financing, which are found out from the financial analysis. There are suggested possible solutions to every problematic area to improve the financial situation.

Dolnáková, P. Problematical areas of economic development in joint stock company named BONECO with focus on liquidity and net working capital management. Bachelor thesis. Brno: Mendel University, 2019. The thesis is focused on identifying the problematical areas of the company in the sphere of liquidity and net working capital management. To create a more compact view of the issue, the thesis involves also a calculation of indicators of the financial analysis. Depending on the results, the suggestions and recommendations how to economize more effectively or achieve better values of the indica-tors will be given.

Zbořil, P. Problematic areas of economic growth of MND Drilling & Services a. s. Bachelor thesis. Brno: Mendel University in Brno, 2019. The aim of the bachelor thesis is to use financial analysis to identify prob-lematic areas in the chosen company for the years 2013-2017. In the practical part, horizontal and vertical analysis, ratio indicators (activity, profitability, liquidi-ty and indebtedness), differential indicators (net working capital), creditworthy and bankruptcy models will be performed. In the discussion, the results will be evaluated and measures for the future business growth will be proposed.

Sedláková, Z. Evaluation of financial health of the selected entity. Bachelor thesis. Brno. Mendel University, 2019. The bachelor thesis focuses on the evaluation of the financial health of the Olbramkostel Agricultural Cooperative. The aim of the thesis is to evaluate the financial situation of the company and to propose recommendations for its improvement. Various concepts and methods of financial analysis are described in the theoretical part. In the practical part, these findings are used for processing financial analysis. Based on the presented results, the financial situation of the company is evaluated and recommendations are made. These recommendations can lead to the elimination of shortcomings.

The aim of this thesis is to determine the strategy and partial steps that are needed to introduce the product on the market. The theoretical part defines the basic terms, which were described in accordance with professional literature related to this topic. The thesis describes SWOT analysis, BCG Matrix, market segmentation and Marketing Mix. In the practical part, the current state of the Marketing Mix is evaluated and it is pointed out how it should be newly set up correctly. The product development strategy was chosen based on Ansoff matrix. The market share of old brilliant watercolours gradually decreased, so the company took a step that innovated this product (saturation, pigment expansion and new packaging). Changes made to the product should have a positive impact on the volume of units sold and the gradual increase in market share. Furthermore, it is important that the company follows the new steps that are suggested based on the marketing mix. It is crucial that the company segment the market properly. In the Market Segmentation section, 11 categories are newly introduced. Brilliant watercolours are newly categorized as Creative, designed for a wide range of elementary art schools and creatives who are not satisfied with plain watercolours and products from ART category (professional products) are, in terms of price, inadequate to use. The new steps to introduce the product on the market include the costs that are reflected in the break-even point calculation. The resulting value is to show whether the payback time has been extended or shortened.

Šurková, M. Managing key financial performance factors of a small company in the woodworking sector in a period of renewed economic growth. Brno: Mendel University, 2019. The aim of this bachelor thesis is to identify the key factors of financial performance of a chosen company from 2013 to 2017. The Bachelor thesis is divided into two parts. The first part contains informations about financial analysis and explanation of used methods – horizontal and vertical analysis, ratio indicators, pyramid decomposition and also summary evaluation indices. The second part contains calculated and verbally evaluated results based on financial analysis methods. The conclusion of thesis includes an evaluation of the overall financial situation of the company and there are suggestions for possible improvement of the current financial situation.

The aim of this diploma thesis is optimization of working capital by proposing changes in the management of its individual components and subsequent evaluation of this optimization through the indicator of economic value added. Firstly, the financial situation of the company is reviewed using methods of financial analysis. This is followed by an analysis of the current state of working capital management, which continues to propose concrete measures to reduce working capital and thereby increase the company's performance. This will be examined by using the economic value added indicator.

Lovász, S. Financial analysis of selected business company. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis is examining the methods of financial analysis in business company. The specific methods are described, and as next step applied on financial statements of regular business company. The results are evaluated and appropriate recommendations for optimisation of financial situation are suggested.

Meluzín, D. The impact of new accounting adjustments in the consolidated finan-cial statements in Czech Republic. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on consolidated financial statements. The theoretical part of the thesis defines the legal regulation of the consolidated financial sta-tements and the concepts related to the topic with a focus on the full consolidation method. Further, the definition of consolidation in international legislation is described. The practical part is targeted on the analyzing of individual financial statements based on which consolidated financial statements are prepared using the full consolidation method. Furthermore, the financial analysis to identify the impact of consolidation on selected indicators is used. In the last part of thesis, the results of the work are evaluated and recommendations for improving the repor-ted financial results within the financial analysis are proposed.

Leona Šudomová, Financial Situation Analysis of Hošek Motor a.s. Bachelor thesis. Brno: Mendel University in Brno, 2019. The bachelor thesis deals with the financial analysis of Hošek Motor a.s. The thesis is divided into two main parts, theoretical and practical. In the theoretical part, basic methods of financial analysis are presented and explained. In the practical part there is a basic financial analysis of the company.

The diploma thesis deals with changes in the portfolio of construction companies and their influence on the economic and financial indicators. The first part is based on technical literature, which serves as a basis for the following practical part. The practical part is focused on current trends of construction companies in the Czech Republic and Europe, analysis of international and national external environment using SLEPTE analysis. Additionally, there is a case study, which includes an analysis of the portfolio of the selected construction company and financial analysis from 2014 to 2018. Based on these information and analyses, recommendations for increasing the competitiveness and proficiency of the monitored company and the entire construction industry are proposed.

This bachelor thesis deals with the financial analysis of a company which provides services to the construction industry. The aim is to evaluate the financial situation of the company and to assess its main sources of inefficiency. The bachelor thesis is divided into a theoretical and a practical part. The theoretical part deals with the analysis of resources through financial analysis. The basic terms and methods of financial analysis are defined. The practical part presents information about the selected company including the provided financial data serving as a basis for performing the financial analysis of the company. Financial analysis is applied using the methods of absolute data analysis, direct ratio analysis and analysis of systems and aggregate economic indicators. The evaluation of the processed results of the indicators and the individual recommendations are presented in the results part of the bachelor thesis. The results of the financial analysis of SEJA CZ s. r. o. support the conclusion that after years of stagnation and the crisis year of 2014, the company once again regained its growth curve and became profitable for three successive years. Analyses of ratios and aggregate indicators such as Z-score and Taffler's model clearly confirm that the company has undergone a complex period, mainly in 2014, but is already on the right track with a long period of profitability and has to take advantage of the opportunities the company´s weaknesses to grow. The way to do that is to get long-term contracts, hire high-quality employees, gradually reduce debt, and diversify activities. To this end, guidance may be sought in the example of a comparable company which has become established in the field of supervision and evolution of construction projects.