National Repository of Grey Literature 15 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Factoring as an Advanced Means of Business Financing in Kubousek, s.r.o. company
Siegelová, Michaela ; Stejskalová, Irena (advisor) ; Zmrhalová, Alena (referee)
This bachelor thesis is called "Factoring as an Advanced Means of Business Financing in KUBOUŠEK s.r.o. Company" and elaborates on the advisability of transferring from the existing model subsisting in bank-overdraft-based financing of the company operations to a model of financing by factoring. Furthermore, it considers the selection of a suitable banking-house as a partner to put this operational financing into action. The resulting outcomes concerning the applicability of factoring compared to the suitability of bank overdraft are general and applicable not only to the KUBOUŠEK s.r.o. Company but also to other similar companies in need of finding a suitable financing method for their business operations. The conclusions in respect to selecting a suitable banking-house are specific for the analyzed company and time limited to the year of 2009 as that is the validity period of the terms and conditions offered by individual banks. The thesis explains in detail the functional principles of factoring. It lists individual types of factoring currently available in the Czech market, with further clarification of general benefits and disadvantages of using the individual types of factoring. The thesis continues to explain the functional principle of bank overdraft as currently used by the analyzed company, listing its general benefits and disadvantages, followed by a comparison of variant types of factoring in selected banks with presence in the Czech Republic. Based on this comparison, one factoring variant and one banking house are selected as the most suitable. The main objective of this thesis is to compare the currently applied variants of bank overdrafts and the selected most suitable factoring services available with the selected bank that KUBOUŠEK s.r.o could use.
Management of BAK, a.s. receivables
Pilař, Tomáš ; Pevná, Jana (advisor) ; Zmrhalová, Alena (referee)
This thesis deals with the management of the receivables of BAK,Inc. In the theoretical part are characterized receivables from the perspective of legal, accounting and tax. Further is described the management of receivables and this description is based on the elements of management of receivables, ie analysis of customers, terms of trade, recovery of receivables and, finally, monitoring the status and trends of the receivables. The core of this work is the description of the specific receivables management system in BAK, Inc., which is divided into two fundamental dimensions, namely the prevention and recovery. In conclusion of the practical part are analyzed the structure and status of receivables for years 2007 to 2009 with the help of financial ratios.
Methodology and Objectives of Managerial Bookkeeping in a chosen Firm
Kolman, Vojtěch ; Stejskalová, Irena (advisor) ; Zmrhalová, Alena (referee)
Target of the bachelor thesis is analysed the system of managerial accounting in Dafe-plast Jihlava, s.r.o. and find out some differences from common conception of managerial accounting and suggest a realization of contingent changes.
Possibilities of Solving a Debtor's Insolvency focused on the Principles of Insolvency Proceedings, Accounting Procedures and the ways of Making the Data Public
Benešová, Lucie ; Zmrhalová, Alena (advisor) ; Kořenář, Miroslav (referee)
The purpose of this diploma thesis is to clarify debtors insolvency, impending debtors insolvency and possibilities of solving, especially by selection and analysis of items in accounting statements, which are for debtors insolvency and impending debtors insolvency characteristic. The specification of diversities between insolvency trial and insolvency trial with European international element. Public availability of informations about the insolvency trial in insolvency register.
Leasing - Accounting and Tax Aspects
Gillová, Martina ; Zmrhalová, Alena (advisor) ; Černovská, Lenka (referee)
Basic characteristics of leasing. Possibilities of leasing operations accounting according to the Czech regulations and according to the International accounting standards (IAS/IFRS). Analysis of differences in accounting. Schemes of leasing operations in financial statements. Tax aspects of leasing operations.
Selected Items from the Firm's Accounting Statements and their Analysis
Štěpánková, Monika ; Zmrhalová, Alena (advisor) ; Stejskalová, Irena (referee)
The theoretical part of the thesis includes the main characteristics of firm's accounting statements and the use of information from accounting statemensts. In the chapter called "The use of information from the accounting statements" is also availability, reliability, intelligibility and comparability of data. The last part of the theoretical thesis are the time limits of publication data. The practical part of the thesis includes the main characteristics of the H. S. O. stavební a obchodní spol. s r. o. and the firm's accounting statements. Next chapter consists of the analysis of costs, revenues and income statement in the time series (the analyse of income statement summarizes costs and revenues). The time series is from 2005 to 2007. The last part of the thesis includes the cash flow analyse in the time series.
Properties-assessing possibilities in the business accounting and these chosen-methods' influence on the financial statements' probative qualities.
Matoušková, Petra ; Zmrhalová, Alena (advisor) ; Pevná, Jana (referee)
Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.
Zhodnocení personálních činností ve vybrané firmě
Svobodová, Martina Bc. ; Zmrhalová, Alena (advisor) ; Nožička, Lukáš (referee)
Teoretická část se věnuje jednotlivým personálním činnostem a jejich charakteristikám. V praktické části jsou analyzovány vybrané personální činnosti v konkrétním podniku. Pozornost je zaměřena na získávání pracovníků, výběr pracovníků, orientaci pracovníků a péči o pracovníky. Oblast péče o pracovníky se věnuje pracovnímu prostředí a službám a benefitům poskytovaným zaměstnancům. Vybrané personální činnosti jsou popsány, zhodnoceny a srovnány s poznatky uvedenými v teoretické části. Pro zjištěné rozdíly jsou naznačena doporučení pro praxi.
Oceňování a účtování majetku ve společnosti Nestlé Česko s.r.o.
Gillová, Martina ; Zmrhalová, Alena (advisor)
Obecné možnosti oceňování a účtování majetku, oceňování při běžném účtování, oceňování v účetní uzávěrce. Rozdíly v oceňování dle Mezinárodních standardů účetního výkaznictví (IFRS). Vliv výběru metod na vypovídací schopnost údajů v účetních výkazech.
Management podniku a daně
Bartoš, Jan Bc. ; Dvořák, Jiří (advisor) ; Zmrhalová, Alena (referee)
DP popisuje vliv daňové zátěže a vliv případných změn daňového systému na konkurenceschopnost podniku. Management podniku řeší vysokou daňovou zátěž třemi způsoby efektivní daňové optimalizace: 1. vyplácení nižších mezd vlastníkům společnosti 2. vyplácení cestovních náhrad namísto zakoupení automobilů do firemního vlastnictví 3. nákup dlouhodobého hmotného majetku v pořizovací ceně do 40 tisíc Kč.

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2 Zmrhalová, Adéla
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