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• ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -

  Réka Szabóné Szőke

  Christa Pfau

  Éva Bartha

  Anetta Müller

  Éva Bácsné Bába

  Views:

  301

  There are 11 larger fitness clubs in Debrecen, where group training also appears as a service. These fitness centers can be identified as the leading fitness providers in the city based on this services, their area size and their machine park. We performed an economic analysis of these fitness providers based on their annual report data. Finally, the data of the balance sheets and income statements of 9 fitness service providers were collected, with the help of these statements we analyzed the wealth, financial and income situation of the examined organizations. It can be stated that the balance sheet of the examined fitness clubs is in line with their profile, ie investments in real estate and machinery dominate, which can often be realized by relying on external sources. In this context, there is a risk of indebtedness, which calls the attention of these large fitness centers in Debrecen to take the necessary steps to improve both their profitability and financial stability in the future.

• The Introduction of IFRS at the Level of Individual Reports

  140-143

  János Lukács

  Zoltán Zéman

  Views:

  146

  In recent years, there is a need for public limited companies registered in stock exchange not to do bookkeeping according to the Hungarian Accouni ng Act and prepare their annual reports in accordance with it. Instead of it, prepare consolidated annual fi nancial statements under IFRS. This could lead to a signifi cant reduci on of administrai ve burden, as management makes every business decision based on IFRS instead of the Hungarian Accouni ng Act; especially in cases
  where the determinai on of the corporate income tax is based on fi nancial statements prepared in accordance with internai onal standards.

• Company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports

  Bence Bárczi

  Views:

  117

  Abstract

  Hungarian brewing has a long tradition, which is why this iconic drink is so popular in our contemporary society. The topic of the following article is the company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports because with this we can get an answer to the outstanding success of these companies. I collected the data necessary for the indicators for the last 5 years, so that I could get a fresh and comprehensive picture of the companies' operations.