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Costs Classification of an Allowance Organisation
Ovčačík, Petr ; Alena,, Stibůrková (referee) ; Zábojová, Lenka (advisor)
The thesis is focused on methods keying costs of selected entities to ensure a true and fair view of their financial performance and for purposes of determining the income tax base. The work deals with the environmental characteristics of selected entities and funded organizations. The practical part shows the keying costs of additional activities and their subsequent impact on the tax base.
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Marketing Research of Customer Satisfaction
Mrázková, Monika ; Vacková, Hana (referee) ; Šimberová, Iveta (advisor)
The thesis deals with a survey of customer´s satisfaction in Jiří Mahen Library in Brno. The theoretic part describes the problematics of marketing research, the branch of allowance organizations and a questionnaire as a tool for collecting information. The practical part of the diploma work analyses and presents the results from the questionnaire investigation, recommendation and suggestions for improvement, which could lead to increase an of the visit rate of the Jiří Mahen Library, to an improvement of the quality of library services, and customers´ satisfaction.
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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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Evaluation of the Economy of Selected Public Sector Organization
Vargová, Iveta ; Rous, Pavel (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis is focused on the evaluation of the economy of a selected organization with a social program, G-Centrum Mikulov, contributory organization. The first part of the thesis deals with methods of processing and the objectives of the work. In the other parts there is the needed theory, the analysis of costs and revenue and partly modified financial analysis. The conclusion of the bachelor thesis is the evaluation of the organization's economy and own proposals for solutions.
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Evaluation of the Economy of Selected Organization of Public Sector
Rusnoková, Ilona ; Králíková, Iveta (referee) ; Lajtkepová, Eva (advisor)
The master thesis deals with the finance evaluation of funded organization Domov pro seniory Mikuláškovo náměstí. The aim of this work is the cost-benefit analysis and financial analysis of the organization and to make suggestions for improvement. The theoretical knowledge of the topic is summarized in the first part of this work while the next one focuses on the economic analysis. The last part concentrates on the submission of proposals for organization economy improvement.
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Specifications of Accounting and Reporting of Fixed Assets in Selected Acounting Entity
Černá, Zuzana ; Valentová, Jitka (referee) ; Zábojová, Lenka (advisor)
The bachelor's thesis is processed on topic „Specification interception and reporting of fixes assests in the selected accounting unit“. The theoretical part deals with the characteristics of selected accounting unit and fixed assets. The practical part is focused on a specific community and its established allowance organization, which was passed assets by loan for a management. On the based on analysis of the actual state is prepared proposal of correct records of this assets at founder and allowance organization.
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Analysis of Selected Indicators of ZŠ Husova Using Time Series
Kubín, Jonáš ; Tlustoš, Roman (referee) ; Doubravský, Karel (advisor)
The aim of this thesis was to evaluate the situation of ZŠ Husova by analysis of selected indicators. For the analysis, I selected indicators for the years 2007–2013, the time series was analyzed and then balanced (trend searching by using regression analysis). Based on the analysis results, it was found that the school is in a relatively healthy financial situation, but it is not very good at managing its assets and therefore the system was designed to improve the situation.
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