Dissertations / Theses on the topic 'Kapiti Coast'
To see the other types of publications on this topic, follow the link: Kapiti Coast.
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'Kapiti Coast.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Tomko, Marián. "Náklady na vlastní kapitál s důrazem na velikost společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113326.
Full textAbstract:
This thesis is dedicated to determination of cost of equity capital. The main objective is to evaluate whether the cost of equity may, in its calculations, vary depending on the size of a company. The means for achieving the results can be comparison of calculations of cost of equity by model with historical returns actually achieved. This is what many empirical studies are focused on. A partial goal of this paper is to analyze the results of selected studies and their mutual comparison. Relevant theoretical explanations will be also presented.
2
Henriksson, Therese, and Linda Rudin. "Innehållet i den frivilliga redovisningen och dess påverkan på kostnaden för eget och lånat kapital." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139967.
Full textAbstract:
Introduktion En anledning till att företag vill ge ut frivillig redovisning kan vara för att erhålla positiva ekonomiska effekter så som minskad kapitalkostnad. Tidigare forskning finner blandade resultat gällande den frivilliga redovisningens påverkan på kapitalkostnaden. Forskningen indikerar att olika innehåll i den frivilliga redovisningen kan ge varierande effekter på kapitalkostnaden. Därför är det intressant att göra en mer detaljerad analys av innehållet i den frivilliga redovisningen relaterat till kostnaden för eget och lånat kapital. Syfte Studiens syfte är att förklara hur innehållet i den frivilliga redovisningen påverkar kostnaden för eget och lånat kapital. Metod Studien har en deduktiv ansats och utgår ifrån en kvantitativ strategi med kvalitativa inslag. Genom en tvärsnittsdesign genomförs en innehållsanalys av den frivilliga redovisningen i 44 börsnoterade bolags årsredovisningar för att kvantifiera innehållet. Slutsats Resultatet visar på att mer frivillig redovisning i form av information om risk och information av icke-finansiell karaktär leder till minskad kostnad för eget kapital. Mer aktierelaterad information, information av historisk, framåtriktad, kvantitativ, icke-kvantitativ och icke-finansiell karaktär leder till minskad kostnad för lånat kapital. Även mer frivillig redovisning totalt sett minskar kostnaden för lånat kapital. Resultatet bör dock endast ses som indikationer på hur sambanden kan se ut på grund av studiens begränsningar.Introduction A reason for companies to publish voluntary disclosure can be to receive positive economic effects such as reduced cost of capital. Previous research find mixed results regarding the impact of voluntary disclosure on the cost of capital. Research indicates that different content of voluntary disclosure can affect the cost of capital differently. Therefore, it is of interest to conduct a more detailed analysis of the content of voluntary disclosure related to the cost of equity and debt capital. Purpose The purpose of this study is to explain how the content of voluntary disclosure affects the cost of equity and debt capital. Method This is a quantitative study with qualitative elements that has a deductive approach. Through a cross-sectional design, a content analysis of the voluntary disclosure in the annual reports of 44 listed companies is conducted to quantify the content. Conclusion The results show that more voluntary disclosure in the form ofinformation about risk and information of a non-financial nature leads to a reduced cost of equity. More share-related information and information of a historical, forward-looking, quantitative, non- quantitative and non-financial nature leads to a reduced cost of debt capital. More voluntary disclosure in total also reduces the cost of debt capital. However, due to the limitations of the study, the results should only be seen as indications of the nature of the relationships.
3
Bektasevic, Ajla, and Tanja Vallin. "CSR-prestation och kostnad för eget kapital : en kvantitativ studie på 548 europeiska företag." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23757.
Full textAbstract:
Syfte: Hur CSR-prestation påverkar ett företags finansiella prestation har länge varit ett omtalat ämnesområde, vilket har bidragit till motstridiga resultat. Denna studie har tillämpat kostnad för eget kapital för att mäta finansiell prestation. Genom att betrakta CSR som en transparenseffekt, vilket ökar bolagens transparens, vill studien undersöka om CSR-aktiviteter kan sänka företagets uppfattade risk för att minska kostnad för eget kapital. Metod: Studien har tillämpat en positivistisk forskningsfilosofi och en deduktiv forskningsansats med uppställning av hypoteser. Vi har använt en kvantitativ forskningsmetod från vilket insamling av sekundärdata skett från den finansiella databasen Thomson Reuters. Studiens urval består av 548 företag från åtta europeiska länder. All data som inhämtats har bearbetats och analyserats i statistikprogrammet SPSS och JASP. Resultat & slutsats: Våra resultat bevisar att det förekommer ett positivt respektive negativt samband mellan CSR-prestation och kostnad för eget kapital beroende på nation. Förslag till fortsatt forskning: Ett förslag till vidare forskning är att undersöka varför sambandet mellan CSR-prestation och kostnad för eget kapital uppträder olika inom nationer. Uppsatsens bidrag: Denna studie bidrar till en ökad förståelse för hur CSR-prestation påverkar företagets kostnad för eget kapital i en europeisk kontext. Studien har bidragit till en ny forskningsinriktning beträffande hur CSR-aktiviteter kan fungera som en transparenseffekt för att minska bolagets kostnad för eget kapital. Vidare bidrar uppsatsen med ytterligare kunskap om relationen mellan CSR-prestation och finansiell prestation, vilket visar i tidigare forskning motstridiga resultat.Title: CSR-performance and cost of equity capital – a quantitative study of 548 European companies Aim: The subject of how corporate social responsibility affects the company’s financial performance has been discussed for a long time, which has contributed to conflicting results. This study has applied cost of equity capital in order to measure financial performance. By considering corporate social responsibility as a transparency effect, which increases firms’ transparency, this study wants to examine if corporate social responsibility can minimize the company’s perceived risk to decrease cost of equity capital. Method: The study has applied a positivist research philosophy and a deductive research approach with setting of hypotheses. We used a quantitative research method where the secondary data was collected from Thomson Reuters DataStream. The sample of the study includes 548 companies from eight European countries. The collected data has been processed and analyzed in the statistical program called SPSS and JASP. Result & Conclusions: Our results prove that a positive respective negative relationship between corporate social responsibility and cost of equity exists depending on nation. Suggestions for future research: One suggestion for further research is to investigate why the relationship between corporate social responsibility and cost of equity appears different in nations. Contribution of the thesis: This study contributes to an increased understanding for how corporate social responsibility can affect the company’s cost of equity capital in a European context. The study have contributed to a new research turn concerning how corporate social responsibility can work as a transparency effect too reduce the firms cost of equity capital. It provides further acknowledge on the relationship between corporate social responsibility and financial performance which in previous research shows conflicting results.
4
Plíva, Jan. "Náklady cizího kapitálu pro tržní ocenění podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16763.
Full textAbstract:
The work deals with the role of cost of debt capital in the process of market valuation. Analyses used as a basis for determining the cost of debt, simple and advanced methods of cost of debt capital estimation, as well as the issue of determining the value of debt itself are explained. Further, the work briefly examines the impact of aspects that are not directly related to the credit quality of the firm on its cost of debt; by these aspects, legal conditions for interest payments tax deductibility and third-party guarantees are meant. The pivotal part of the work designs its own model for debt rating and a premium over the risk-free rate of return estimation, with the premium consisting of a premium for expected and unexpected loss of a potential creditor.
5
Persson, Linus, and Marcus Wicén. "Relationen mellan omfattning av FoU-rapportering, kostnad på eget kapital och reglerad FoU-rapportering bland västeuropeiska läkemedelsföretag." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-31684.
Full textAbstract:
Som en konsekvens av alltmer investeringar inom forskning och utveckling (FoU), och dess betydelse för ekonomisk tillväxt, företagsresultat och välfärd, har denna immateriella tillgång fått ett ökat intresse bland forskare. Samtidigt pågår spekulationer om huruvida informationen om FoU, inte minst i läkemedelsföretag, påverkar kostnaden på eget kapital och hur olikakapitalkostnader påverkas av obligatoriska rapporteringskrav. Trots det har regleringen av FoU-rapportering fått lite uppmärksamhet. Exempelvis leder EU-direktiv till att FoUrapporteringen kan ses som frivillig istället för obligatorisk.Det huvudsakliga syftet med studien var att beskriva och analysera hur större omfattning av FoU-rapportering påverkar läkemedelsföretags kostnader på eget kapital och hur reglerad FoU-rapportering inverkar på läkemedelsföretags omfattning av sådan rapportering och deras kostnader på eget kapital. Urvalsramen bestod av läkemedelsföretag från Sverige, Belgien,Storbritannien, Tyskland, Frankrike, Norge, Schweiz och Danmark. Av 31 läkemedelsföretag uppfyllde 29 kraven för att ingå i studien. Multipla regressionsanalyser visar att reglerad FoUrapportering leder till att läkemedelsföretagens omfattning av FoU-rapportering generellt ökar,men utan att det påverkar deras kostnader på eget kapital. Vidare visar analyserna att större omfattning av FoU-rapportering inte har någon inverkan på läkemedelsföretags kostnader på eget kapital, men att läkemedelsföretagens omfattning av FoU-rapportering påverkas av storleken på läkemedelsföretag i länder som har oreglerad FoU-rapportering.As a consequence of growing investments in research and development (R&D), and its importance for economic growth, corporate earnings and welfare, the interest among researchers for this intangible asset has increased. At the same time, speculations regarding if the information about R&D activities, not least in pharmaceutical companies, affects the cost of equity, and how different capital costs are affected by mandatory disclosure requirements. However, the regulation of R&D-disclosure has received little attention. For example, the result of some EU directives is that R & D-disclosure can be seen as voluntary rather than mandatory.The main purpose of the study was to describe and analyse how a more extensive R&Ddisclosure affects pharmaceutical companies' cost of equity and how regulated R&Ddisclosure affects the pharmaceutical companies extent of such disclosure and their cost of equity. The selection group consisted of pharmaceutical companies from Sweden, Belgium, Great Britain, Germany, France, Norway, Switzerland and Denmark. Out of 31 pharmaceuticalcompanies, 29 met the requirements to be included in the study. Multiple regression analyses show that regulating R&D-disclosure leads to a general increase in the extent of R&Ddisclosure by pharmaceutical companies, but without affecting their costs of equity. Furthermore, the analyses show that a greater extent of R&D-disclosure has no impact on the pharmaceutical companies' cost of equity, but that the extent of R&D-disclosure bypharmaceutical companies is affected by the size of pharmaceutical companies in countries that have unregulated R&D-disclosure.
Betyg D, 170915
6
Björkqvist, Niklas, and Hannes Jersenius. "Den externa redovisningens påverkan på kostnaden för lånat kapital i svenska privata mindre företag : Har den någon betydelse?" Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-25565.
Full textAbstract:
Mindre företag är viktiga för den samhällsekonomiska utvecklingen och för skapandet av nyaarbetstillfällen. Lån har visat sig vara en viktig finansieringskälla för dessa företag, men pågrund av informationsasymmetri och högre operationella kostnader har tillgången tillkonkurrenskraftig lånefinansiering framhållits vara problematisk. Den externa redovisningenkan användas för att minska informationsasymmetri och reducera detta problem.Redovisningskvalitet, upplevd revisionskvalitet och revisionens utfall utgör delar av denexterna redovisningen, vilka i tidigare studier visat sig påverka företags kostnad för lånatkapital. Svenska privata mindre företag är en grupp av företag som tidigare inte behandlats idetta avseende och syftet med denna studie är att undersöka hur dessa företags kostnad förlånat kapital påverkas av redovisningskvalitet, upplevd revisionskvalitet och revisionensutfall. Med hjälp av årsredovisningar från ett stickprov om 395 slumpvis utvalda företag ochen regressionsanalys besvaras studiens problemformulering. Hur påverkar den externaredovisningen svenska privata mindre företags kostnad för lånat kapital? Resultatet av dennastudie visar att redovisningskvalitet och revisionens utfall är delar av den externaredovisningen som påverkar svenska privata mindre företags kostnad för lånat kapital, medannågon påverkan inte kunde påvisas gällande den upplevda revisionskvaliteten. Svenskaprivata mindre företag med låg redovisningskvalitet har lägre kostnad för lånat kapital och enoren revisionsberättelse innebär högre kostnad. Detta ger såväl praktiska som teoretiskaimplikationer. Exempelvis tyder resultatet på att företag i viss mån kan vidta manipulerandeåtgärder som sänker redovisningskvaliteten och genom detta förfarande sänka kostnaden förlånat kapital. För långivare kan resultatet fungera som en varningssignal och belysa vikten avatt inte betrakta siffrorna i årsredovisningen som en obestridlig sanning. Teoretisk ges ettbidrag från den svenska kontexten. Resultatet i detta bidrag skiljer sig delvis från resultat itidigare studier, genomförda i andra kontexter.Small firms are important for economic growth and the creation of new job opportunities.Loans are an important source of financing for these firms, but due to information asymmetryand relatively higher operational costs, small firms’ access to debt capital at a competitiveprice have been shown to be problematic. Firms’ financial reports can be used to lowerinformation asymmetry between the firm and its creditors and therefore reduce this problem.Prior studies have found that accounting quality, perceived audit quality and audit outcomeare parts of the financial report which can affect firms’ cost of debt. Swedish private smallfirms has not been studied in this field of research and the purpose of this study is therefore toexamine how these firms’ cost of debt is affected by accounting quality, perceived auditquality and audit outcome. With a sample of 395 randomly selected firms a regressionanalysis is used to answer the study’s research question. How does the financial report affectSwedish private small firms’ cost of debt? The result show that accounting quality and auditoutcome are parts of the financial report that can affect firms’ cost of debt, while nosignificant difference in cost of debt could be found due to differences in perceived auditquality. Swedish private small firms with low accounting quality have lower cost of debt andthose that receive a modified auditor report have higher costs. This result has both practicaland theoretical implications. The result suggests that firms, to some extent, can lower theircost of debt by lowering their accounting quality through manipulating their financial reports.To creditors, the result can be viewed as a warning signal to not blindly trust in the accuracyof the numbers that are presented. Theoretically this study contributes with a result from theSwedish context, a result that in some ways differ from those of studies done in othercontexts.
7
Mihailova, Iulia. "Vliv kapitálové struktury na oceňování podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359916.
Full textAbstract:
This thesis investigates the relation between capital structure and company value. The theoretical part of the thesis discusses different approaches to finding the optimal and most efficient capital structure for the company. Even though a broad theoretical basis related to the topic of capital structure exists, quantifying the theoretical background can lead to a variety of problems. Until now, no clear approach to optimizing the capital structure has been identified. In the practical part of the thesis, theoretical knowledge is applied on a real company COOP Jednota in Jindřichuv Hradec and an optimal capital structure is proposed.
8
Donova, Svetlana. "Strategické řízení nákladů lidského kapitálu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192328.
Full textAbstract:
This thesis deals with strategic cost management of human capital. The theoretical part describes the essence of human capital. Subsequently, attention was focused on the possibility of using human capital in an enterprise and the ways of its measurement. In the practical part of the thesis were analysed payroll costs in a particular company. In the first part of the empirical research were described company, its structure and history, organizational and economic characteristics and selected financial indicators. In the next section were analysed costs incurred on human resources in this company. An important part of this chapter is a description of the deficiencies of the existing management of personnel costs. In conclusion of the practical part were presented some variants for optimizing the payroll cost system of the company.
9
Šusták, Tomáš. "Ocenenie Volkswagen Group." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73122.
Full textAbstract:
Objective of the thesis is determination of Volkswagen Group's equity intrinsic value. Basic starting point of the analysis is seggregation of consolidated financial statements into financial and production division, which are valuated separately. The production division is valuated using both enterprise discounted cashflow and discounted economic profit analysis. Equity cashflow valuation is used to derive value of the financial division. Results of valuation implied by income approach are then compared with market multiples valuation.
10
Jeřábek, Martin. "Ekonomická analýza." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76309.
Full textAbstract:
The aim of this thesis is to perform an analysis of MODUS ltd. which will be based on evaluation of its economic performance and finding out the causes of the current situation. In the first part, there is basic theoretical determination of the analysis and all of its appurtenances. The second part emphasizes on an extensive characteristics of the chosen company, so that it is possible to perceive the calculated determinants from the right perspective. The third part includes the performance of the analysis of a given company and a well-arranged recording and subsequent evaluation of the results obtained. The thesis is concluded with the evaluation of the economic situation of the company based on the results of the analysis and with the recommendation of particular measures which would increase the economic efficiency and effectiveness in the future. Furthermore, there is a summary of models and determinants used with an indication of their advantages and disadvantages.
11
Učňová, Klára. "Hodnocení výkonnosti společnosti COLORprofi, spol. s r.o. na bázi ukazatele EVA." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416815.
Full textAbstract:
This diploma thesis focuses on the performance evaluation of a selected company through the modern indicator of Economic Value Added (EVA). The company´s financial health is outlined by a financial analysis. The analysis became the basis for the calculation of the EVA indicator. Selected adjustments to the accounting data are necessary for the calculation. Based on the findings measures are proposed that contribute to the increase of Economic Value Added and eliminate the effects of its decline.
12
Mikeš, Jan. "Snížení hodnoty aktiv podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223460.
Full textAbstract:
The topic of this master thesis is an Impairment of assets. Theoretical part is focused on International Financial Reporting Standards related to the issue of impairment of assets. This part also focuses on theoretical issues of discount rate and cost of capital. The goal of practical part is to determinate company’s cash flow and cost of capital and test company’s assets for impairment loss.
13
Vacek, Petr. "Měření ziskovosti korporátních zákazníků v bankovnictví." Doctoral thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-165926.
Full textAbstract:
The dissertation thesis aims to establish a complex theoretical basis for a measurement of customer's profitability which can be easily used in the practice. The main reason for that is the absence of such publication in the current academic sphere. A combination of management accounting and knowledge of banking enables to achieve the aim. The thesis itself is closely linked to the banking practice. There are derived customer's profitability indicators as modifications of the popular RAROC in which a customer margin is used instead of net profit. There is designed a simplified way of operational cost allocation. Questionnaires and interviews with senior representatives of seven Czech banks helped to identify the most significant labor-intensity factors of corporate customers. The description of principal features of risk costs and derivation of formulas for profitability variances are also the part of the thesis. The theoretical part is followed by the practical one where a contemporary banking practice of corporate customer's profitability measurement on the Czech market is explored. It identified three weak points -- cost allocation, profitability variances and one-year horizon of a calculation. At the end, the theoretical basis is applied on an existing customer portfolio and the result is compared with a currently used customer's profitability measurement.
14
Bogyová, Zuzana. "Odhad hodnoty spoločnosti Automotive lighting, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-149845.
Full textAbstract:
Diploma thesis deals with the valuation of the automotive company Automotive lighting, s.r.o for the management needs. The estimated value refers to October 2012. The basis for the valuation is strategic and financial analysis. The results will be taken into account for establishment of the financial plan, which will be used in the valuation process. Emphasis is placed on yield methods using free cash flow to the firm(FCFF) and economic value added EVA. Both methods are compared with book value of the company.
15
Herůfková, Jitka. "Ocenění podniku Kornfeil spol. s r.o." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232787.
Full textAbstract:
Master’s thesis is focused on the application of valuation methods chosen company Kornfeil spol. s r.o. Methods of measurement are specified in the thesis. This thesis describes process of valuation of selected company. Steps in the valuation, financial analysis, strategic analysis, financial plan, the discount rate and the application of valuation methods are specified. In the thesis are applied to revenue and cost valuation method, and finally made their synthesis.
16
Veselý, Martin. "Aviation industry in global perspective." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201997.
Full textAbstract:
The hypothesis claims that full service carriers (FSCs) will be forced to change their operating models. Additionally, the trends which form aviation market of the future are explored. The investigation is based on a financial assessment of ten important airlines incorporated in four different regions across the globe, between 2005 and 2014. According to the findings the trend of liberalization will continue, thus FSCs will continue losing market share to low cost carriers (LCCs) and as such, they will be made to change the way they operate in order to survive. The future aviation market is defined by a reshuffle of demand towards emerging countries, further rationalization of operating models and consolidation.
17
Mišík, Igor. "Stanovenie hodnoty spoločnosti Hyundai Motor Manufacturing Czech s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-200164.
Full textAbstract:
The aim of the thesis is to determine the market value of Hyundai Motor Manufacturing Czech s.r.o. on 12. 01. 2013. The company was valued using the yield method of discounted cash flow for creditors and owners. The actual valuation is based on an analysis of the macroeconomic environment and industry, which have determined corporate revenues in the future. The credibility of the valuation result is supported by financial analysis of the company's history. The results reflect financial performance of the company confirming the going concern principle. Next section is devoted to the forecast of generators of value forming the basis of the financial plan. The last chapter explores cost of capital and concludes by a statement about the value of the company.
18
Jemelíková, Hana. "Ocenění podniku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233206.
Full textAbstract:
The thesis deals with the valuation of the company - Nemocnice Hranice, a.s as the date of 1 st January 2013. In the theoretical part of this thesis the basic concepts related to valuation are clarified. The basic valuation methods and the process of valuation is described. In the analytical part the strategic and finacial analysis is processed. The financial plan is elaborated in two versions - pessimistic and optimistic. At the end is detemined the enterprise value at the measurement date using the valuation method selected the yield.
19
Kornietová, Katarína. "Ocenenie spoločnosti Iveco Czech Republic, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360174.
Full textAbstract:
Diploma thesis deals with the valuation of the company Iveco a.s., for the management needs. The estimated value refers to December 2016. The basis for the valuation is strategic and financial analysis. The results will be taken into account for establishment of the financial plan, which will be used in the valuation process. Emphasis is placed on yield methods using free cash flow to the firm(FCFF) and economic value added EVA. Both methods are compared with book value of the company.
20
Hai, David. "Odhad hodnoty firmy MAFRA, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11178.
Full textAbstract:
The diploma thesis focuses on the analysis of a company MAFRA, a.s. The aim of the paper is to assess the ability of MAFRA a.s. company to increase company value and the ability to sustain the growth in the future. MAFRA a.s. company was valuated using free cash flow to the firm metod .Value of the company is estimated as of 31/12/2008. The value estimated is 2 996 851 677 CZK.
21
Bouchalíková, Aneta. "Ocenění podniku s promítnutím rizika do diskontní sazby." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-233042.
Full textAbstract:
Diplom´s thesis deals with the valuation of the company Zeltr Agro a. s. The first part of the thesis are defined theoretical bases required for the valuation of the company. The practical part contains strategic analysis, financial analysis and financial plan. Subsequently the method of valuation is applied. In conclusion the value of the company is determined to 1.1.2013.
22
Musil, Vladimír. "Ocenění podniku výnosovými metodami." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224263.
Full textAbstract:
This thesis focuses on a business valuation proposal of company AGRAS Bohdalov, a.s. using income-based valuation methods. The theoretical part deals with definitions of business, category of value and reasons for valuation, including the description of valuation methods and the specific process. The practical part is devoted to the valuation of the company fair value, preceded by the strategic and financial analysis and long-term financial plan. The valuation is made to the January 1, 2012 and will be available exclusively for internal company matters.
23
Bartoň, Matěj. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225288.
Full textAbstract:
The thesis is focused on valuation of ABC a.s. with the help of the yield method. The thesis is divided into three main parts - theoretical, analytical and empirical. The objective of the theoretical part is to define basic terms used in the valuation, description of the basic procedure used in valuation and the outline of procedures of valuation. In the analytical part is at first introduced the chosen company, followed by strategic analysis, financial analysis, and financial plan. At last, in the empirical part, the valuation of the company itself is done, based on previous findings. The value of the company may then serve to company's owners as a basis to determine the selling price of the company in the future.
24
Hrabicová, Tereza. "Ocenění podniku XYZ s.r.o." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232786.
Full textAbstract:
The thesis is focusing on the valuation of the company XYZ Ltd. using the vield method. The first part of the thesis defines the theoretical basic of the evaluation. The analytic part of the tesis is dealing with strategic analysis, award-winning enterprise, and finaly there is a preparation of the financial plan. In the practical part of this thesis there is an enterprise valuation using the yield discounted cash flow method and the conclusion of the thesis contains the value appreciation on 1. 1. 2012.
25
Heralová, Olga. "Model finančního řízení podniku a jeho efektivní implementace." Doctoral thesis, Vysoké učení technické v Brně. Fakulta stavební, 2017. http://www.nusl.cz/ntk/nusl-371783.
Full textAbstract:
The aim of this dissertation is to design finance management model and then to test it in real company operated in field of facility management (property and asset management in the field of real estate’s). Designed model works with instruments of financial analysis and investment management. Key hypothesis of the model tells that return on equity should by higher or equal in comparison to weighted average cost of capital. This hypothesis is used not only for effective financial management of the company but also for its smaller units (business centres). Part of the dissertation is definition how to implement and use the model (31 steps for the implementation). Designed model (and hypothesis as well) is verified on the case study.
26
Konířová, Eva. "Proces investičních propočtů ve společnosti Bosch Diesel, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264238.
Full textAbstract:
The aim of this diploma thesis is to characterize the process of investment calculations at Bosch Diesel company and to compare Bosch Diesel s effectiveness of investment evaluation methodology with the methodology recommended in teaching literature. The thesis is divided into two parts. The theoretical part defines various methods for evaluation of investments. It also deals with estimation of cash flow of an investment, calculation of a discount rate and risk analysis. The practical part illustrates the process of investment calculations at Bosch Diesel company by the means of the real investment in production of CP4 pumps. According to the found deviations the investment calculation of this project is recalculated. In the conclusion there are proposals for how the investment process of the company could be improved.
27
Kostková, Naděžda. "Návrh ocenění podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222449.
Full textAbstract:
The thesis assesses market value of company REHAU, s.r.o. The theoretical part discusses methods of valuation. The practical part of this thesis includes strategic, financial and SWOT analysis. The company is valuated by discounted cash flow valuation method. In conclusion statement of value as at 31.12.2008 is reported.
28
Panićová, Maja. "Ekonomická analýza podniku CARLA spol. s r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199082.
Full textAbstract:
The aim of diploma thesis is to carry out economic analysis of chosen company - CARLA spol. s r. o. - within the years 2007 -- 2011 and to compare company results from economic analysis with data from the food industry. Diploma thesis contains of three main parts. First theoretical part presents basic methods and models important for the elaboration of economic analysis. Second part presents chosen company -- its history, products, ownership structure and also analysis of the microenvironment and macroenvironment of the company. In the third part, financial health of the company is analyzed and evaluated with the usage of models from theoretical part -- horizontal and vertical analysis, financial ratio analysis, credibility and bankruptcy models, Economic value added and other analysis. In the conclusion of the diploma thesis, all findings and recommendations are summarized.
29
Bednář, Tomáš. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225334.
Full textAbstract:
The subject of master´s thesis is valuation of the company SPIN spol., s.r.o. using the yield valuation method. The first part of thesis defines the theoretical basis on which it is based on practical part. The analytic part is dealing with strategic analysis, financial analysis and is elaborated financial plan for the forecasted period. The company is valued using discounted cash flow method in practical part. The conclusion of thesis contains the value appreciation on 1. 1. 2015.
30
Szováková, Zuzana. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225044.
Full textAbstract:
This diploma thesis is aimed at the firm’s value estimation by using income-based valuation approach. The theoretical concepts and methods of valuation are introduced in the first part of the thesis. The second part is focused on the concrete firm’s value estimation. It includes strategic analysis, financial analysis and SWOT analysis. The firm’s value is estimated at 31. 12. 2013 by using Discounted cash flow method.
31
Marková, Lucie. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319216.
Full textAbstract:
This diploma thesis deals with estimation of objectified value of the DOMESTAV s. r. o. at 1. 1. 2016. This work has two parts. The first part describes theoretical principles. Second part includes strategic analysis, forecast of the value drivers and financial plan. The valuation of DOMESTAV s. r. o. is based on income – based valuation method, discounted CASH FLOW. Determinination of value is made for needs of splitting the company.
32
Homolková, Kristýna. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-400074.
Full textAbstract:
This master thesis is focused on determining the value of the company Dieffenbacher CZ hydraulic presses by using income-based methods at 31.12.2017. The thesis is divided into a theoretical, practical part and own design solution. The theoretical part describes the basic concepts and procedures. In the practical part is presented company, strategic and financial analysis, value generators and financial plan. The final part of the diploma thesis is the determination of the value of the company.
33
Boček, Jakub. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234855.
Full textAbstract:
The aim of this thesis is to determine the value company Bopal Ltd. Valuation will be carried out to determine the value of the company for strategic management needs of its owners. Value of company will established 31. 12. 2014 using income methods, specific methods discounted cash flow.
34
Dorčincová, Šárka. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319235.
Full textAbstract:
This diploma thesis is focused on determining the value of Choceňská mlékárna, Ltd., to the date of 31 December 2015, using the yield method. The first part of the thesis presents the basic theoretical framework relating the business valuation. The second part is the development a strategic and financial analysis. Based on these analyzes and value generators, the valuation of the company is performed. The resulting value of the company is determined using the discounted cash flow method.
35
Vecheta, Lukáš. "Finanční analýza firmy užitím systému Maple." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222467.
Full textAbstract:
This master’s thesis deals with financial analysis of company Tenza, a.s. The results of financial analysis of this company are compared with results of competitive companies using modern and classical methods. It includes theoretical part which is necessary to complete the analysis, graphical and verbal interpretation of the results. At the conclusion of this thesis the observed companies are compared and possible steps to improve problematic points of solved problems are proposed.
36
Šichová, Kateřina. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417376.
Full textAbstract:
The diploma thesis deals with the estimation of the value of the company by using the method of discounted cash flow and economic added value. The thesis is divided into several parts the theoretical part, strategic and financial analysis, the prognosis of value drivers, proposal of the financial plan, the weighted cost of capital, and proposal of the resulting valuation. In conclusion, the company’s objectified value is estimated to 1.1.2019.
37
Klaclová, Denisa. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383550.
Full textAbstract:
The master´s thesis deals with determination of the value of fortell s.r.o. by using income-based methods at 31.12.2016. Specifically this is method of discounted cash flows of an entity and economic vlaue added. The first part of the thesis si focused on theoretical basis. In the second one those theoretical basis are aplicated to the valued enterprise.
38
Ingrová, Anna. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224941.
Full textAbstract:
This diploma thesis is focused on determining the value of the BKE company by using income-based methods at 31. 12. 2013. Value is estimated according to the Discounted Cashflow method and Economic Value Added method.
39
Fajtová, Pavla. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225071.
Full textAbstract:
This diploma thesis is focused on estimation of the value objectified of the Vakstav spol. s r. o. by using income-based methods at 1. 4. 2014. First is defined theoretical framework of valuation. Furthermore the strategic and financial analysis, analysis and forecast of value drivers and financial plan is done. The valuation is based on Discounted Cash flow method and Economic Value Added method.
40
Fidrichová, Lenka. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241489.
Full textAbstract:
This master thesis deals with the estimation of objectified value of company using income – based valuation methods at 01.01.2015. This work has two parts, the first part describes theoretical principles. The second part includes strategic and financial analysis, analysis and forecast of the value drivers and financial plan. The valuation of the company is based on Discounted Cashflow method and Economic Value Added method. Determination of value is made at the date 01.01.2015. Determination od value is made for internal needs of the company.
41
Pyszko, Urszula. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241523.
Full textAbstract:
This diploma thesis deals with the estimation of objectified value of the ANTICOR Bohemia s.r.o. by using income-based methods at 31. 12. 2014. This company is based in Ostrava-Nová Bělá and its job is to sell wiring materials. The work is divided into two parts, the first part is devoted to theoretical knowledge. Furthermore, strategic and financial analysis, analysis and forecast of the value drivers and financial plan is done. The valuation is based on Discounted Cash flow method and Economic Value Added method.
42
Balášová, Silvie. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-254276.
Full textAbstract:
This diploma thesis is focused on determining the value of the Isolit Bravo spol. s r.o. company by using income-based methods to 31. 12. 2014. The value is estimated according to the Discounted Cashflow method and Economic Value Added method.
43
Synková, Tereza. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319207.
Full textAbstract:
This diploma thesis is aimed to a value assessment of the Kovo HB, s.r.o. company. Firstly, the strategic and financial analyses were processed, which results are resumed in SWOT analysis. Subsequently, the financial plan was arranged and the value assessment itself was appointed by using selected revenue methods. The final value of the company was appointed to the 31st December 2015 by the methods of discounted cash flow and Economic Value Added.
44
Skopalíková, Miluše. "Stanovení hodnoty podniku výnosovou metodou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383571.
Full textAbstract:
The diploma thesis deals with estimation of the value of the company using the method of discounted cash flow and economic added value. The theoretical part contains the basic theoretical framework needed to evaluate the business. In the next part are processed strategic analysisy, financial analysis ,financial plan, and prognosis of value generators. In conclusion, the Company's objectified value is estimated to 1.1.2017.
45
Pokorný, Martin. "Ekonomická analýza." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-205652.
Full textAbstract:
The aim of the thesis is to describe the purpose, content and methods of economic analysis in the theoretical part. The application part continues by application of the theoretical findings to financial statements of ITW PRONOVIA, s.r.o. company of years 2009 to 2014. The most important elements are horizontal and vertical analysis, ratio indicators, DuPont analysis, working-capital analysis, economic value added (EVA), Value and Bankruptcy models and labor productivity analysis.
46
Hromek, Jan. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319168.
Full textAbstract:
This diploma thesis deals with assesing the value of a specific company and with theoretical aspects of such valuation. A construction company called MORAVOSTAV Brno, a. s. stavební společnost was chosen for the assessment. Based on the theoretical findings a strategic and financial analysis was conducted and the value of the company was established by valuation methods of discounted cash flow and economic value added.
47
Dvořáková, Martina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221717.
Full textAbstract:
This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.
48
LACINOVÁ, Dana. "Náklady na kapitál." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251736.
Full textAbstract:
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.
49
Fraňo, Filip. "Bankovní efektivnost, riziko a kapitál v zemích Visegrádské čtyřky." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-347796.
Full textAbstract:
The aim of the thesis is to estimate the cost efficiency of the banks from the Czech Republic, Hungary, Poland, and Slovakia during 2008-2013 using stochastic frontier analysis. In addition to this, mutual relationships between the changes in banks' cost efficiency, risk- taking, and capital position are examined. First, the literature that is concerned with these relationships is reviewed and the stochastic frontier approach towards the efficiency estimation is outlined. In the empirical analysis, the cost efficiency of the banks from the aforementioned countries is estimated. The results suggest that the Czech and the Polish banks from the sample have the highest average cost efficiency while the Hungarian banks rank the lowest. The estimated efficiency is decreasing during the sample period. No conclusive results are found to support the hypothesis that the larger banks exhibit higher cost efficiency. Subsequently, the system of simultaneous equations is applied to test the mutual relationships between the changes in the banks' cost efficiency, risk-taking, and capital position. The results suggest a negative relationship between the changes in risk-taking and cost efficiency and between the changes in capital position and risk-taking of the banks. Moreover, the results do not indicate simultaneous...
50
BEČVÁŘOVÁ, Nikoleta. "Stanovení nákladů na kapitál a jejich použití k výpočtu ekonomické přidané hodnoty." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-48383.
Full textAbstract:
This thesis deals with company capital structure, that is characterized according to methods of horizontal and vertical analysis. Then it deals with prices of particular capital items, costs for capital and influeces on business performance, it means with the calculation of economic value added. Theoretical part describes capital structure items in general, prices of particular items of capital, costs for capital and particular methods for EVA calculation, it means both EVA entity and EVA equity. Practical part characterizes individual items of capital structure and application of chosen model, that is the second model for EVA calculation {--} EVA equity {--} on a concrete company. This calculation was processed through benchmarking on websides of Departement of industry and Trade. The model was applicated on a company, that deals with production of motor and joining vehicles, machines production, machineries production and means of transport repairs {--} ČZ, a.s.