Tato bakalářská práce se zaměřuje na finanční analýzu vybraného výrobního podniku s cílem poskytnout informace o jeho finanční situaci a výkonnosti. První část práce definuje teoretická východiska, včetně klíčových ukazatelů a metod používaných v oblasti finanční analýzy. Druhá část je věnována popisu podniku a aplikaci teoretických principů na pod...
Finanční analýza je důležitá pro hodnocení finančního zdraví podniku. Její účel spočívá v odhalení jak silných, tak slabých stránek podniku. Cílem této práce je zhodnocení výsledků finanční analýzy dle vybraných metod. Ke zpracování byla užitá poměrová analýzy, vertikální a horizontální analýza, pyramidové rozklady a modely hodnocení finanční výkon...
Businessmen evaluate the performance of their business management decision making using financial indicators. These indicators may have variations due to regulatory changes. The International Accounting Standards Board changed the accounting treatment of leases by issuing IFRS 16, which has been applied since 2019.This study was conducted on retail...
The purpose of this study was to investigate the profitability of software development companies through empirical software engineering indicators. To carry out this analysis, thirty software development companies were selected by collecting financial data. Empirical software engineering metrics were applied based on software, development staff and...
Titel: Tax avoidance och lönsamhet - En kvantitativ studie av sambandet samt interaktionseffekten av ESG-score Bakgrund: Företags förfarande att undvika beskattning kallas för tax avoidance. Förfarandet kan ses som ett samhällsproblem eftersom det resulterar i lägre skatteintäkter. Det är därför ett omdiskuterat ämne som är föremål för lagstiftning...
During a large part of the 2010s Swedish economy was heavily influenced by abnormally low interest rates, which even reached negative territory during several years. This occurrence affected the real estate industry by enabling cheap financing options, thus leading to an expansion in the companies’ debt level. When the interest rates began rising s...
The study focuses on the impact of tax obligations on savings and credit cooperatives in Portoviejo, Ecuador, highlighting their significance in local communities and how these tax responsibilities affect their profitability and service capacity. The methodology involves an extensive review of literature and legal documents to explore the tax regul...
The purpose of this article is aimed at describing the logistics costs that may be incurred in the profitability of heavy cargo land transportation companies. The research design is based on descriptive methodology with a quantitative approach. Therefore, information was collected through the platform of the Superintendency of Companies of the Fina...
Assuming that there is little research in the Latin American context on the study of profitability, despite it being one of the most widely used indicators of business wealth maximization, this research carries out a bibliometric analysis to diagnose the evolution and current state of the production of knowledge on this phenomenon, to build a basis...
