An unexpected loss created due to outdated calculation methods can be avoided through contribution margin calculation. Contribution margin are great for sophisticated monitoring of up-to-date situation in the company and as well it provides much better information than the accounting system....

This paper focuses on the background research, development, and practical application of the Integrated Performance Measurement Systems and the associated audit methods. The research aims to explore the hierarchical structure and performance indicator relations, and to examine referential model...

The theory of corporate finance considers taking decisions on implementation of IPOs as one of the most significant decision-making issues in the company's lifecycle. At the moment, there are a number of partial decision models whose authors define the criteria that are considered to be crucial...

The power-generation industry offers numerous opportunities to apply real options. This paper uses current empirical market data to estimate the value of flexibility in the Czech energy sector, which can serve to compare available technologies, and support various investment decisions. The model...

Unitary insolvency proceeding was the core of insolvency code reformation, that has been in effect since 1991. This law replaced former bankruptcy code and compensation code. The pattern was set by American Chapter 11 US Bankruptcy codes. One of the main goals was to create legal system that...

Investment decision making is very important for firm growth. The classical quantitative methods (NPV, IRR…) don´t involve value of the firm option of flexible reaction to continuously changing conditions and take advantage of them. This deficiency eliminates the using of the real options...

This article deals with the B2B market segmentation as the tool for formulation of the marketing and logistical strategy. An empirical study on the market of secondary cardboard packaging represents the research approach carried out by personal and electronic questioning in order to determine...

One of the most significant changes in power industry was the start of trading on Prague Energy Exchange. This new phenomenon on the Czech electricity market brings some different types of risks in real life. In this paper are discussed topics concerning credit risk, market price risk and...

The short characteristics of the transport economics and transport system. The assumed development of the demands and supllies of the transport. The transport services like the factor of the development of society and companies. The specification of the necessary level of the transport services...