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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Accounting Directives for Company
Mukatova, Diana ; Malinka, Jakub (referee) ; Pěta, Jan (advisor)
The bachelor's thesis deals with the issue of internal property policy of the selected entity. Part of the theoretical part is the characteristics of internal company regulations. The practical part is devoted to the analysis of internal company guidelines, on the basis which will be offered recommendations for solving the problém.
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Suggestions for improvement in long-termed material property economy
Navrátil, Tomáš ; Kotík, Vladislav (referee) ; Mikulec, Luděk (advisor)
This work solves the problems with taking care of capital goods in the firm Komponenty, a. s. The work is elaborated from the analysis of present situation in the firm, the heed is oriented to the most important areas, especially the organisation and maintenance activity and taking care of assets. The result of the performed analysis is identification of bad spots. Proposal is submitted in the second part of the work in order to solve the problems found by performing the work. At the end economical evaluation of the proposal and statement of assumptions for the applications of the extended work result to firm use is performed.
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Methods of Valuation of Fixed Assets in the Company
Válová, Věra ; Janáč, František (referee) ; Pernica, Martin (advisor)
The bachelor´s thesis is focuses on specification of methods of valuation of fixed assets in the company. The bachelor´s thesis describes especially methods in accounts, in taxes and compares influences, benefits and disadvantages in appreciating in Czech accounting regulations. The bachelor´s thesis specifies partly problems of valuation in historical costs and specifies possibilities according the International Financial Reporting Standards (IAS/IFRS).
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Improvement Proposals for Long Term Asset Management of a Company
Slámová, Martina ; Nikl, Michal (referee) ; Mikulec, Luděk (advisor)
This thesis solves issues of management with long term material property in the company H&P plast, limited liability Company, which is engaged in the manufacturing plastic products and forms. The first part of thesis contains theoretical basis and total analysis of the company. It is focused on long term material property, its care and maintenance. On the basis of analysis weaknesses are identified in the company. In the second part of thesis solutions are suggested, which is lead to improvement and optimization current situation. Finally proposals are evaluated in economic terms.
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