Ekonomické souvislosti vybraných zemědělských podniků

This diploma thesis evaluates economic valorization of two chosen cattle breeding farms. First subject is situated in Velké Němčice and engages in Montbeliard cattle breeding. Second one is based in Uherčice and specializes in Holstein cattle. Firstly, the work deals with the financial analysis of the company, which focuses mainly on the analysis of financial ratios. Then the economic analysis of whole ZEMOS Inc. is carried out. Subsequently both farms are compared by the zootechnical analysis, in which the numbers of newly born calves and the number of dairy cows are measured and contrasted, and also the milk analysis, where the economic context of of dairy farming was compared. From the comparison, we can see that the company was selling milk with above-average prices. In addition to 2012, ZEMOS Inc. always had higher price than the other producers.Database of the theoretical part is based on the scientific literature, which is listed in the Sources. Custom work is mainly based on accounting and other internal reports about the company ZEMOS Inc., namely the balance sheet and profit and loss account for the period 2009 - 2016