Search

The objective of this diploma thesis is to propose measures that will lead to a positive development of economic value added in the brewing industry. The literature review is focused on general issues of financial management and evaluation of company performance. The economic value added is specified in more detail. In the part of the sectoral analysis, the specifics of the brewing industry are discussed using selected methods. For the analytical part of the thesis, a research sample of enterprises from the brewing sector is chosen using a criterion selection. In the context of financial management, an analysis of selected ratio indicators is carried out. To identify the key factors influencing the economic value added, a panel regression analysis is selected, within which an EVA decomposition model is estimated and which also complements the model of selected ratio indicators. For the conclusion, recommendations based on the results of the analyses performed are formulated.

The aim of this paper is to evaluate the financial performance of SMEs in the textile industry in the Hradec Králové region. The textile industry has been chosen because of its importance in the Hradec Králové region in the past. The analysis focuses on assessing the financial performance of textile and clothing enterprises doing business in the CZ-NACE 13200, 13900 and 14100 classes between years 2009 and 2014. Two different approaches were applied for this purpose. The first approach introduces a traditional way of measuring financial performance using after-tax profit. The second approach is based on a modern concept of measuring economic performance through the economic value added (EVA). The development of both indicators is analyzed over time. Research has confirmed significant differences in measuring financial performance using the above mentioned approaches.

Halmová, V. Identification of factors affecting the performance of enterprises in the mechanical engineering sector. Diploma thesis. Brno: Mendel University, 2020. The aim of the thesis is to identify factors affecting the business performance in industry sector and to propose solutions for improving the business performance. The first part of the thesis deals with the current overview of state in the field of business performance measurement and financial analysis. The selected companies from the industry sector are analysed in the next part of the thesis. For this purpose, the economic value added is used as well and factors affecting the business performance are identified. At the end of the thesis a few recommendations are proposed for the companies and their performance in industry sector.

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.

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.

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.

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 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 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.

MALINKA, J. Legal form transformation on business corporation. Diploma thesis. Brno: Mendel University 2019. The theme of this diploma thesis is the change of the legal form of a business corporation focusing on transforming a joint stock company to a limited partnership company. In this diploma thesis a detailed analysis of the entire transformation has been carried out focusing on the project of changing the legal form. In order to compare the company, the methodology for measuring the financial performance was selected for company with the sector. The analysis of changes in selected indicators has been made before and after the change of legal form. In the conclusion of the thesis, recommendations were made for business entities considering changing the legal form.

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.

Diploma thesis deals with the identification of factors influencing the economic value added of the non-alcoholic beverage producers in the Czech Republic. The main aim of the thesis is to propose suitable measures that will have a positive influence on the economic value added in the chosen sector. In order to meet the main objective, it was necessary to establish a sample of companies to identify the external factors affecting the producers of non-alcoholic beverages and to deter- mine selected factors of financial analysis including economic value added. Afterwards, according to the determined methods the key factors influencing the economic value added were identified.

VAŠÍČKOVÁ, A. Performance evaluation of the selected business entity. Diploma thesis. Brno: Mendel University, 2018. The aim of the diploma thesis is to evaluate the current state and performance development of the selected company with a proposal for a recommendation to improve it. The company's situation is assessed by both financial and non-financial measures. The diploma thesis is divided into two main parts. The theoretical basis of the solution defines performance, financial analysis and its basic financial indicators. Then the Balanced Scorecard and EFQM Excellence Model are presented here. The second part, called Self-solving problems, proposing recommendations and concrete proposals, contains the application of the above mentioned methods. The results obtained are then compared with the recommended values, the industry and the largest competitor. Based on these results, proposals are made to increase the performance of the analyzed enterprise.

There are many ways to determine financial health of a company. Classic tools of financial analysis emphasize data in financial statements. When trying to reach an overall classification of a company, e.g. from the point of view of an investor, indicators of profitability, liquidity, leverage and activity might generate contradictory clues regarding financial health of the company. Such analysis does not only generate ambiguous results, but is also lengthy. Therefore, the IN05 financial model was created for particular specifics of the Czech Republic economic environment to predict prosperity of companies. It measures the prosperity on the base of economic value added (EVA). More than ten years have passed since the launch of the IN05 index. The aim of this study is to quantify contemporary prediction strength of the IN05 index on a sample of almost 500 companies. Moreover, an effort was made to enhance the accuracy of the model for particular branches of manufacturing industries. It was found that contemporary explanatory power of the index IN05 is 48.58 % when applying the original evaluation scale, and 70.79 % when assessing 68.62 % of the sample except the gray zone. The accuracy of the model was enhanced by the author in all categories, i.e. a higher accuracy (correct prediction probability) without considering the gray zone and higher accuracy (conditioned correct prediction probability) using the gray zones in all branches of manufacturing industries. Robustness of these results was verified on another sample of 195 companies. Existuje mnoho způsobů, jak určit finanční zdraví podniku. Klasické nástroje finanční analýzy zdůrazňují údaje v účetních výkazech. Při pokusu o dosažení celkové klasifikace společnosti, např. z hlediska investora, by ukazatele ziskovosti, likvidity, páky a aktivity mohly vytvářet protichůdné indicie týkající se finančního zdraví společnosti. Taková analýza nejen vytváří nejednoznačné výsledky, ale je také zdlouhavá. Finanční model IN05 byl tudíž vytvořen pro konkrétní specifika ekonomického prostředí České republiky k předpovědi prosperity firem. Měří prosperitu na základě ekonomické přidané hodnoty (EVA). Od zavedení indexu IN05 uplynulo více než deset let. Cílem této studie je kvantifikovat současnou predikční sílu indexu IN05 na vzorku téměř 500 společností. Dále bylo vynaloženo úsilí na zvýšení přesnosti modelu pro konkrétní odvětví zpracovatelského průmyslu. Bylo zjištěno, že současná přesnost indexu IN05 činí 48,58 % při použití původní hodnotící stupnice a 70,79 % při vyhodnocení 68,62 % vzorku s vyloučením šedé zóny. Přesnost modelu byla ve všech kategoriích vylepšena autorem, tj. vyšší přesnost (správná pravděpodobnost předpovědi) bez ohledu na šedou zónu a vyšší přesnost (podmíněná správná pravděpodobnost předpovědi) za použití šedých zón ve všech odvětvích zpracovatelského průmyslu. Robustnost těchto výsledků byla ověřena na dalším vzorku 195 společností.

This diploma thesis deals with the formulation of recommendations for small manufacturing enterprises to increase their performance and to strengthen their competitiveness. Several approaches, both financial and non-financial, are used to meet the set goal. Specifically, there is a financial analysis, economic value add-ed, Weckert analysis and Balanced Scorecard. The thesis is divided into the theoretical and practical part. In the theoretical part the mentioned approaches and methods are described and in the practical part these approaches and methods are applied to two selected small manufacturing enterprises. First of all these enterprises are briefly characterized and then the selected methods are applied to the enterprises. In the final part of the theses there is a summary and evaluation of the results and there are suggested recommendations to increase the performance and to strengthen the competitiveness of the companies. In addition, the possibility of generalizing the used approaches and suggestions for other companies in the area is considered there.

This thesis deals with evaluation of the utility of modern methods of evaluation of the financial situation of the company and their comparison with older, classic indicators. The theoretical part deals with the financial analysis of the company and the classical indicators and with the modern indicator Economic value added. This paper describes the concept of the EVA indicator and the transformation of the accounting data leading to the economic data and the items entering the calculation of the EVA are defined in detail. The practical part contains calculations of classical indicators based on the accounting data of company Kern-Liebers in years 2012-2016. The main part of this thesis deals with transformation of accounting data of the company for subsequent calculation of the EVA indicator. In addition, the EVA indicator is decomposed, the company is compared with sectoral values by using the INFA system and in the last step the results of the classical indicators with the modern EVA indicator are compared and the conclusions are interpreted.

Předložený článek pojednává o způsobech odměňování vysoce postavených manažerů. Právě manažeři jsou odpovědní za fungování podniku a jejich hlavním cílem by měla být maximalizace hodnoty pro jeho vlastníky. Manažer svým rozhodováním ovlivňuje vývoj hodnoty podniku a právě vztahem principal – agent vznikají náklady zastoupení. Pokud by manažeři měli být hodnoceni pouze na základě hospodářských výsledků podniku, jak je možné do výše odměny promítnout vnější faktory, které ovlivňují nejen podnik samotný, ale například i celý segment nebo odvětví. Efektivní odměňování manažerů je tedy specifickou problematikou celého hospodářství. Článek předkládá několik možných způsobů kompenzace za práci manažera.

This diploma thesis deals with performance evaluation of a selected group of twenty companies from metalworking and other manufacturing industries from 2008 to 2015. The main goal is to draft relevant recommendation to increase performance of the selected companies and identification of key performance factors. The base is financial analysis of these companies and calculation of EVA indicator. Indicator of economic value added is determined on the basis of EVA equity using INFA, a publicly accessible methodology of the Ministry of Industry and Trade of the Czech Republic. By using mathematical and statistical methods, especially correlation analysis, it searches for the factors with most significant relationship with the indicator EVA. The summary of key performance indicators and their reliance on each other is the result of this correlation analysis. This is followed by prediction of future EVA value evolution. On the grounds of the analysis results, suitable recommendation can be created.

This thesis deals with the identifications of key performance factors of enterprises in the beverage industry, with aim to propose a possible solutions to increase the economic performance. The work consists of two parts. The theoretical part is the literary basis for assessing the performance of the methods used. In particular these include concepts, that deal with the evaluation of business performance, and specifically the fundamentals of financial analysis and advanced indicators of performance measurement, where it is mainly described indicator EVA. For processing the theoretical part is used literary sources from both domestic and foreign origin. In the second part is processed strategic analysis, namely by PEST analysis, Porter´s 5 forces analysis and SWOT analysis. Furthermore the attention is focused on financial analysis of the company, performed on the basis of traditional indicators or indicators of complexive evaluation of the company. The main attention of this thesis is devoted to applying economic value added, sensitivity analysis, identification of value generators, economically-statistical methods. Based on the discovered facts, proposals and recommendations are formulated for increasing the economic value added.

The thesis is focused on the evaluation of the financial performance of the company GEFOS, Inc. The aim is to evaluate the financial performance and impact of the original recommendations, which the company has applied, from the previous bachelor thesis. Based on the findings, a successive financial development will be assessed together with further possible measures for economic growth of the company. The first part contains theoretical knowledge of the apparatus of a financial analysis and selected methods and analysis of macro environment. In the second part, which is based on the stated goal, the gained expertise is used in practice. The work also contains, based on the results of the analysis, a sectoral comparison that helps to illustrate the overall financial situation of the selected company.

The diploma thesis deals with performance evaluation of commercial insurance companies. Literary research focuses on the specifics of the insurance industry. Further, there are presented the issues of financial analysis, sources of information and methods suitable for observation of commercial insurance companies. In a significant part of the literary research economic added value is defined as a modern measure of performance. The strengths but also the limitations of the indicator are listed. In the practical part is performed a classical financial analysis that evaluates the financial situation of insurance companies. Furthermore, there is proposed a methodology for calculating economic value added. Factors affecting economic value added are analyzed by regression analysis of panel data.

The diploma thesis is focused on the financial analysis of Unilever ČR s.r.o., which operates on FMCG market and specialize in consumer and cosmetic goods. The goal of this thesis is to identify weaknesses of financial management of the company from year 2008 until the year 2015 from the external analyst point of view. The output of this thesis are recommendations for better financial situation in the future period of time. Implementation of traditional and modern financial analysis tools is based on research of specialized literature. Traditional methods include analysis of balance rules, horizontal and vertical analysis, analysis of ratio indicators, analysis of differential indicators and pyramidal decomposition. The diagnosis of the financial situation and prediction of future of the company is implemented by the usage of creditworthy and bankruptcy models. A more modern point of view into problematic brings the usage of analysis of economic value added and usage of Spider analysis for comparison with market leaders. The source of information for practical part are annual reports, which are available for public on an online server provided by the Ministry of Justice.

The bachelor thesis is focused on the financial analysis of the company 100MEGA Distribution s.r.o. between the years 2010 and 2015. In the opening part of the thesis the methods of financial analysis are discussed, which will then be applied to the company and its selected competitors. The thesis consists of horizontal and vertical analysis, ratio analysis, bankruptcy and credibility models, economic value added and SWOT analysis. Afterwards the data is evaluated and at the end there is their overall summary.

The goal of the Diploma thesis is to evaluate with using modern performance measuring tools financial stability of B:TECH company and compare the results with the results of the traditional methods used by the company and suggest a concrete solution of established facts. To achieve this aim are used modern performance measuring tools based on value creation. Among them, there are Economic Value Added, RONA, CROGA, CFROI and DCF. The part of submitted thesis is also evaluation of the current system of measuring the performance of the selected company and its comparison with results of modern methods. The Company is currently using the methods based on Earnings before Interest and Taxes and a turnover. To choose the most suitable measuring tool was designed a benchmark matrix of used measuring tools. The most suitable measuring tools are selected Economic Value Added and RONA, which are considered to be the most useful for current measuring the performance in the Company.

Kočí, M. Factors determining the financial performance of enterprises in the non-electric household appliances sector. Diploma Thesis. Brno: Mendel University in Brno, 2017. The aim of the diploma thesis is to identify the key factors of the financial performance of the sample of the most important domestic enterprises in the sector of non-electrical household appliances production. The thesis is divided into two parts. In the first part there is a literary overview, this part is devoted to the theoretical assumptions for the second part. In the second part there are partial results declared in relation to the chosen methods. The conclusion of the diploma thesis shows the overall evaluated state of the enterprises in the sector. There are also suggested measures that can contribute to the enterprise performance.

ONDREJIČKA, F.Sustainable Competitiveness of Mineral Water Producers settled in Slovakia. Diploma thesis. Brno: Mendel University in Brno, 2016. The diploma thesis deals with the financial situation of companies involved in production of mineral water in Slovakia. The main objective of this thesis is to identify key factors influencing competitiveness and economic performance. A financial situation of companies is assessed through financial analysis and calculation of one of current business performance indicators - economic value added. The thesis is divided into two parts. Theoretical part creates a literary basis for evaluating the methods used in financial analysis and these methods are applied in empirical part. Based on gathered information, there are defined proposals and recommendations at the end of the thesis, which should lead to a more favorable development of the financial performance of entire sector.

This master thesis is concerned with the identification of the key factors that affect the performance of selected enterprises in the construction sector. For the determination of the main targets was chosen to compare two companies and sectors. The thesis introduction describes the current situation in the construction industry, its impact on the Czech economy and economic development. After the general characterization of the sector, it was made a literature research, which describes the theoretical background needed for the practical part of the thesis. In particular these include concepts, that deal with the evaluation of business performance, and specifically the fundamentals of financial analysis and advanced indicators of performance measurement, where it is mainly described indicator EVA. The next section of the thesis presents analysed companies and there is processed strategic analysis, namely by PESTE analysis and SWOT analysis. A main part of thesis consists of financial analysis and calculation of economic value added, particularly by method EVA equity. The next part by using sensitivity and correlation analysis identifies key factors influencing the resulting value of indicator EVA, and thus the performance of selected enterprises. The conclusion is devoted to the discussion and draft recommendations to increase efficiency and competitiveness of rated companies.

BOŠKO, P.: Proposal of measures to increase the competitiveness of companies in chosen sector. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with the financial situation of companies involved in the personal railway transport sector in Slovakia. The main objective of the diploma thesis is to propose measures to increase the competitiveness of the companies. Financial situation is assessed by using classical methods of financial analysis and by calculating one of the modern indicators of company performance, namely economic value added. The diploma thesis is divided into two parts. The first is the theoretical part,which is describing the used methods of financial analysis evaluation . In the practical part will these methods be applied. In the discussion part, based on the findings, there will be proposed measures and recommendations which should lead to improvement of competitiveness of companies in the personal railway transport sector.

The topic of this thesis is evaluation of the success restructuring company. The main idea of this Diploma Thesis is to determine whether the merger and sales of the company was beneficial for company, owners, and employees or not. This idea of Thesis examined evaluating method by means of economic value added. As an additional method there are bankruptcy models, financials analysis and analysis of the company's turnover.

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.

Main objective of this thesis is the financial analysis of the company Trinitas Group from 2012 to 2015. The work consists of two main parts - methodological and practical. Methodological part contains a description of selected methods which will be used in the analysis, while in the practical part there is a specific application of these methods. At the end of the thesis you can find summary of findings.

The diploma thesis is focused on the evaluation of business performance through productivity, mainly in labour productivity. The main objective is to propose appropriate measures for Cooper-Standard Automotive Česká republika, Ltd., which would lead to increased productivity. Literature review is focused on productivity, particularly labour productivity, financial analysis and evaluation on the modern business performance indicator - Economic Value Added. Further is evaluated the financial situation of the company as well as its performance in practical part. Furthermore, on the productivity, especially labour productivity, are applied methods described in the literature search. Based on the information are summarizes the results and formulated suggestions and recommendations, which should lead to increased productivity and company performance at the conclusion of the thesis.

This master thesis's aim is to determine the price of the individual components of the company´s capital and to consider approaches to capital costs including their influence on the scale of the business performance. The thesis is divided into two main parts. In the theoretical part I deal with the capital structure of property, theories of its optimization, approaches to cost calculation of the equity and foreign capital. Also the weighted averages costs of capital were described. Furthermore, the economic value added as a method of an evaluation of busi-ness performance was defined. In the practical part there are several basic information about the rated compa-ny defined in the introduction. In the next part of the thesis I detect the price of the individual components of the company's capital and I judge approaches to capital cost, including their impact on economic value added. As a basis for the evaluation serve the financial statements of the company and information from company's management. To determine the cost of capitals following models were used: capital asset pricing model (CAPM) and the modular model. Overall financial situation of the business can be assessed negatively. In all three variations of calculating economic value added, the company didn´t generate an economic profit within years 2010 2014.

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.