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Nepřímé bonusy u obchodních společností
Kantorek, Jaroslav
The thesis deals with impact of indirect bonuses for companies. The first part of the bachelor thesis analyses and evaluates problematic sections of indirect bonuses. It includes accounting, value added tax, income tax, inventory valuation and cash-flow. Empirical part focuses on a chosen business company which faces with indirect bonuses. The individual economic operations of this selected company were analysed and conclusions were drawn for improvement, especially accounting and inventory valuation. The results of this bachelor thesis can be summarized to the general level and can serve as guidance for other companies which face with indirect bonuses.
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Možnosti oceňovania zásob vlastnej výroby v poľnohospodárstve
Ferenčík, Tomáš
This bachelor’s thesis focuses on possibility of appraisement of stocks one’s own production. In the theoretical part I have defined stocks, expenses and calculations. These theoretical knowledges are applied in particular agricultural company ŠZP Žabčice, which produces animal and vegetable production. The result of the bachelor’s thesis is a demonstration of the calculation of costs in animal and vegetable production and comparison of calculation methods to methods in specific agricultural company. It evaluates known differences between theory and practice and compares each other.
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Specifika kalkulací vlastních nákladů v zemědělském podniku zabývající se živočišnou výrobou
Perutková, Veronika
This thesis aims to evaluate possible approaches in the calculation of the actual cost of livestock assets and possible use depending on the nature of agricultural production. It consists of two parts. The first part deals with theoretical knowledge from the field of determining the actual cost of livestock production and its specific problems. In particular, it describes biological assets, their inclusion in the assets of the company and the calculation of actual cost. The practical part contains information about the company and describes its methods for determining the actual cost of biological assets of its own production. The conclusion of the thesis presents calculations and recommendations made based on the comparison of the theoretical knowledge and practical findings.
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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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Accounting and Stock Valuation in the Chosen Accounting Unit
ČUŽNOVÁ, Radka
The aim of this bachelor thesis is to find out what influences the profit and loss and how. This thesis is focused on the issue of stock in the accounting unit, its characteristics and the stock accounting, which has been updated by legislation in the year 2016. The stock is not classified only from the financal accounting point of view, but also from the point of view of management accounting for example stock valuation. Also from the point of view of corporate finance, where stock is used to solve the need of current assets which is important to ensure the fluency of production operations. Stock valuation and stock accounting is applied to a firm, which was founded as a security service. Until this day it has expanded into larger company which includes assembly and sheltered workshops, logistics and warehouses. The chosen company is horizontally analyzed. It means that book entries in financial statements are compared on the basis of annual changes. On the company is also used financial analysis of chosen indicators that are linked with stock. Both analyses are used on three-year period. Final part of this bachelor thesis is focused on stock-taking and discovered stocktaking differences.
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Inventory management in selected company
Motyčka, Tomáš ; Kvasnička, Roman (advisor) ; Martin, Martin (referee)
Presented diploma thesis deals with issue of inventory management and with analyses of inventory management in selected company NOVEM Car Interior Desing k.s.
In opening theoretical part, there are defined basic terms dealing with inventory, its management, structure, cost related to purchacing of inventory, reason of inventory management and its inspection. Further there are described information systems used for inventory management.
Practical part includes presentation of company NOVEM Car Interior Design k.s. seated in Město Touškov and also detailed analyses of inventory management in named company; this part also incorporates inventory valuation. There is also described use of SAP information system on selected real cases. In the end of practical part there is evaluated effectiveness of inventory managenent of investigated company and as well there are proposed improving actions.
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Pricing of Building Activity from the Perspective of Accounting
Horák, Patrik ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of the bachelor thesis is a focus on pricing of several production outputs in a selected construction company, characteristics of the accounting unit and methods used for pricing as well as accounting of the operations related to construction activities.
The practical part includes brief characteristics of the selected construction company, accounting and pricing procedures for selected production outputs according to the information obtained from the accounting unit. It includes an analysis of pricing of some individual production outputs of construction activities that are divided into two phases. The results of the pricing are presented in tables with relevant comments. The conclusion summarizes the different processes and outlines some suggestions for possible improvement.
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Accounting in the Agricultural Enterpriese - Selected Problems in View of Current Assets
DOHNALOVÁ, Andrea
The main aim of bachelor's thesis is primarily identify problematic fields which are relating to stores, review if the problems follows from procedures or from particular situacion of the company. The partial aim was find out main problems and potential mistakes or the other shortcomings which are relating to stores and analysis of agricultural production which is focused on agricultural diffrences. Everything is compared acording to the amendment of the law which has been valid since 1.1.2016. Thus all results are topical and valid. The chosen entrepreneurial subject is the join-stock company CIZ-AGRO a.s. based in Cizkrajov. The informationprovided by the company were gain from accounting period in the year 2015. These parts of my thesis are showing methods of appreciating and accounting for the chosen company. The result of bachelor's thesis is an evaluation of using methods of appreciating and accounting also recommendation how to eliminate the problems and the way how to make the methods more efficient.
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Valuation of a Selected Group of Company Assets
Hájková, Barbora ; Čevelíková, Eva (referee) ; Hanušová, Helena (advisor)
The Bachelor thesis compares the methods of an inventory valuation. The followed methods are continuously calculated arithmetic mean, FIFO and internal stable price. As the part of the thesis the model example review their advantages and disadvantages. The output of the thesis is selecting the most suitable method for a given company and making the further recommendations.
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