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Proposal for a Change in Consolidation Method for the Selected Group
Mrkvicová, Nikola ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
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Municipal Budget Proposal
Mrkvicová, Nikola ; Kafková, Radmila (referee) ; Čižinská, Romana (advisor)
Bachelor thesis deals with the draft budget of the municipalities, the small town Velké Němčice, for the next period, i.e. for the year 2013. In the theoretical part are summarized fundamental knowledge about the community, their revenue and expenditure and about the budgets of municipalities. The practical part analyzes the budgets in 2011 and 2012, and the draft municipal budget for the following year.
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Municipal Budget Proposal
Mrkvicová, Nikola ; Kafková, Radmila (referee) ; Čižinská, Romana (advisor)
Bachelor thesis deals with the draft budget of the municipalities, the small town Velké Němčice, for the next period, i.e. for the year 2013. In the theoretical part are summarized fundamental knowledge about the community, their revenue and expenditure and about the budgets of municipalities. The practical part analyzes the budgets in 2011 and 2012, and the draft municipal budget for the following year.
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Proposal for a Change in Consolidation Method for the Selected Group
Mrkvicová, Nikola ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
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