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Business Valuation
Blažková, Dana ; Pěta, Jan (referee) ; Režňáková, Mária (advisor)
The diploma thesis is focused on the determination of the business value of the company IMA - material for the furniture industry s. r. o. The theoretical part defines the procedure for determining the business value and valuation method. The analytical part is devoted to strategic analysis of the company based on the financial plan, which was created, and then final valuation of the analysed company is proposed.
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Receivables Management in Corporation
Kobelka, Michal ; Molnár, Richard (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the issue of receivables in a selected business corporation and in connection with the financial analysis and detailed analysis of receivables proposes new or modified procedures which can reduce the number of past due receivables in this business corporation.
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Creating an Accounting Procedure for Fixed Assets
Stejskal, Jakub ; Svirák, Pavel (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company BZCompany international s. r. o. The first part is focused on internal guidelines, accounting, accounting and tax depreciation and legislative aspect of the matter. The second part is introduce BZCompany international s. r. o. and examines the optimal solution for internal guidelines with regard to problematice with long-term tangible assets. In the last part of the bachelor thesis indicate optimal design for internal guidelines.
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Accounting Directives for Company
Daňková, Alena ; Glozygová, Andrea (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the evaluation of the internal company directive of the unnamed company ZYX, a.s. The first part is focused on getting acquainted with the legal regulation of accounting, the creation of internal company directives, inventories, their valuation and accounting. The second part contains an introduction to the company and an evaluation of existing internal guidelines related to the issues addressed. The result of the work is the creation of a comprehensive internal inventory directive.
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Tax Optimisation of a Self-employed Student
Ilášová, Barbora ; Pěta, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is focused on the tax optimisation of sole proprietor which is a university student doing business according to a trade license. The minimization of social security tax is realized through a decisive income limit on which the mandatory participation in social insurance is derived. The practical part includes the total tax burden for the tax year 2022. Finally, the possibilities of optimization and selection of the most suitable variant, which is the least burdensome for the taxpayer, are evaluated.
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Evaluation of the Economy of Selected Public Sector Organization
Bezděk, Dominik ; Pěta, Jan (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with evaluation of the financial situation of selected organization Liga o.p.s. in 2011-2016. The thesis is divided into four parts, the first part deals with the aim of the work. The theoretical part describes the non-profit sector and primarily focuses on non-profit organizations. Then analytical part follows, that deals with the analysis of the current state of the company. Last part contains own solution proposals.
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Taxation of Dividends
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
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Receivables Management in Corporation
Bocková, Kateřina ; Doffková, Natálie (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the management of trade receivables in a commercial corporation, especially those receivables that have already matured maturity. There are described ways to prevent these receivables or how to deal with such receivables. Theoretical knowledge is applied on the example of a real capital business corporation.
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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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Accounting Directives for Company
Flaišingerová, Tereza ; Kocmanová, Alena (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal directives anonymous company XYZ ltd. The first part of the thesis is devoted to the theoretical problems of internal directives with emphasis on financial closing and statements. The second part contains a description of the company XYZ ltd. and an assessment of the state of its current in-house directives. In the third and at the same time the last part, a draft internal company directive is created on the topic of the schedule of financial closing and statements.
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