|
|
Tax Optimisation of Car Purchases by Entrepreneurs
Honzl, Jiří ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is dedicated to a comprehensive analysis of the tax aspects associated with the acquisition of automobiles and offers a strategic plan for optimizing the tax base and cash flow. The work defines key concepts and examines the differences between credit and leasing financing of vehicles, with an emphasis on their impact on the tax base of legal entities. Various purchase scenarios and their effects on the financial health of the company are demonstrated through a case study.
|
|
|
Depreciation as a tool for tax optimization
Sovová, Vendula ; Alexa, Tomáš (referee) ; Kalová, Dagmar (advisor)
Bachelor's thesis is focused on issues in the area of handling fixed assets. The aim of the thesis is to propose appropriate steps and solutions for depreciation of fixed assets, which will lead to tax optimization. In the analytical part, the company's assets are analyzed and in the design part, the selection of depreciation for newly acquired assets and its subsequent impact on the tax base is addressed.
|
|
|
Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
|
|
|
Financing of Business Activities
Špaček, Michal ; Karas, Michal (referee) ; Ptáček, Roman (advisor)
This bachelor thesis is focused on the selection of optimal financing of long-term fixed assets. The theoretical part describes the options of financing and analysis used to evaluate the actual situation of the selected company in the practical part are individual analyzes, which are performed and serve as a basis for the final part, where the most suitable method will be selected.
|
|
| |
|
| |
|
| |
|
|
Suggestions for Improvement in Long - Termed Material Property Economy
Skálová, Hana ; Malušek, Bohuslav (referee) ; Mikulec, Luděk (advisor)
This thesis is focused on analysis of production facilities utilization and maintenance in the company RAMET C.H.M. a.s. located in Kunovice. In this thesis, there is performed the analysis of present property condition, machinery and equipment used within radar antenna production. Within property maintenance, there are introduced planned and unplanned processes of servicing activities and machine and equipment repair. In a part of proposal for solution, there are recommended processes for keeping up production capabilities based on extensive analysis of size property influence on production volume. The method for reliability estimation of production chain is described for the antenna production, related to limiting production capability and costs to maintain service availability of production facilities.
|
|
| |
|
|
Suggestions for Improving the Management of Long-Term Property.
Gilk, Jiří ; Skoupý, Milan (referee) ; Mikulec, Luděk (advisor)
This dissertation solves the problems with management of capital goods in the company FORMIRA, s.r.o. The dissertation is elaborated from the analysis of present situation in the plant, whereas the heed is oriented to the most important areas, especially the organization and service activity and maintenance of assets. The result of performed analysis is the identification weak points. Proposals are submitted in the second part of the dissertation, in order to solve the problems found by presented analysis. The economical evaluation of the proposals and determinations of assumptions for the application of extended results to the company use is performed at the end of the dissertation.
|
guest ::
