Aplikace fuzzy množin v řízení výkonnosti podniku

After elaboration of a research of Koska's Theory, the theoretical basis, applicable in corporate finance matters, was created. Research of relevant areas of corporate finance, focused to increase of company value and efficiency results to creation of such economical tools, which are able -- in the frame of Koska's Theory -- to resolve special tasks (decision to invest, uncertainty related to the project, optimal financial structure of the project, etc.). It enables not only to move forward a scientific knowledge, but it is obvious, that the results represent benefits for an education ant the practice. Until now, nobody performed research related to applicability of Koska's Theory (used mainly in informatics and electrical engineering) on the field of corporate finance. To be able to continue further by means of this theory of fuzzy sets, it is necessary first to describe economical processes from the point of view of Koska's fuzzy sets theory, which is total new area of scientific research, not explored from any scientist. On the frame of this research, concepts of elementhood, subsethood and cardinality were developed, to be "tailor made" for the purpose of the company finance. It includes also developing of the concept of basic notions from the field of a company economy, for example: discounting of money, rating of a company and interpretation of Net Present Value from point of view of relationships between fuzzy sets, whereas such approach is absolutely new in this doctor thesis. It is obvious, that it do not represents any "would-be science", because we can see, that the development of this theory, which includes also the area of company finance, enables resolving of real problems, described in case studies. The question of uncertainty in the area of export was developed in case studies, since it is obvious, that prospective providing of a bank credit is related to sufficient resolving of a risk and uncertainty of a project. In the case, that the solution of risk and uncertainty is not sufficient, we cannot expect, that a bank grant a credit, therefore the export of a technology is not realized, since the project fails. Further, the question of a prospective solution of a financial structure of a project, using the fuzzy sets theory, is developed (on an example of a cooling logistic centrum in Ukraina). Since it is necessary to hold Consens OECD rules, the optimalisation of a financial structure is very difficult. Another difficulties are caused by the need of minimalisation of own resources and maximalisation of credits, received from resourced of EXIMBANKS (in our case -- credit of Czech Export Bank), which are cheaper, then usual commercial credits. Finally, the method, based on fuzzy sets and created in order to answer the question "invest, or not to invest", was developed.