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Subsidy Agricultural Cooperative, their role and influence on the structure and results of operations, accounting and tax context
MALENICKÁ, Iva
This diploma thesis deals with the issue of subsidies, and gives an overview on their structure and basic programmes offered by the funds, from which it is possible to draw grants and it subsequently informs about the conditions for the payment of subsidies. There also offers information about accounting and tax aspects.It focuses on the describtion of management of an agricultural entity operating in South Bohemia. The thesis elaborates the most important aspects of the application of exercicing costs reduction in the managment of Agricultural Cooperative in the absence of subsidies.Yet subsidies have a significant impact on the economic situation of the company. In the absence of any subsidy a Cooperative Entity would surely go bankrupt. This paper evaluates two cases to illustrate such eventuality. The first is maintenance cost analysis of grassed-areas, the second case- finding costs on the unemployed.We come to the conclusion that agricultural businesses today are not in a position to finance its activity only from their own resources and are significantly dependent on the subsidy policy, mainly of the European Union.
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Funding in particular conditions of selected nonprofit organizations
Tóthová, Denisa ; Hálek, Miroslav (advisor) ; Takáčová, Hana (referee)
This work deals with non-profit organizations and their financing from the perspective of endowment funds. The introduction includes a brief description and distribution of the nonprofit sector in a general way and also the specific structure of nonprofit sector in the Czech republic. It is followed by a demonstration of methods of financing where the largest role play the incomes from public funds, donations from companies and individuals and ultimately the revenue from own activities. Within fundraising it explains the main components of this type of financing and the most frequently used methods of raising funds. In the practical part of the work the focus is on two endowment funds, namely on Zdraví dětem and Obnova Krušnohoří. After their short introduction and demonstration of their financial resources the work deals with the actual analysis of their financial statements with emphasis on the balance sheet, income statement and the annual report. The purpose and the mission of the endowment fund play an important role because they affect the direction which the fund will follow and the methods which will be used along its way.
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Agriculture grants system and their influence at agriculture farms economic
CINKOVÁ, Zlatuše
The main aim of this work is the evaluation of the impact of subsidy drawing to support a particular agricultural business. The theoretical part contains a brief summary of Czech Agriculture in basic numbers and describes the weak and strong sides of the sector. The core part of this theoretical examination is the definition and explanation of the basic ideas in the area of subsidy drawing and summary of the basic subsidy instruments which are used to support the Czech agriculture ? both from the European Union as well as from national resources. The aim of the analytical part is to make a financial and operational analysis of the particular agricultural business, the quantification of the impact of subsidy drawing on its operations and evaluation of the contribution of the received financial resources to the development of the agricultural activity. For this purpose, the method of financial analysis was used, which represents a major part of financial management of a company.
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Resources are put in selected region
KUBEŠOVÁ, Petra
The aim of this bachelor thesis is to analyse drawing from EU funds as for the agriculture, rural development and labour market in the Prachatice district. There is a wide range of EU funds. This thesis deals with two of them, namely the European Social Fund and the European Agricultural Fund for Rural Development. It was found out through a questionnaire survey that only one third of all the registered farmers use subsidies. Fuels, repairs and spare pieces are the most important cost items for farmers. As for the types of subsidies, farmers are most often aware of the Single Area Payment Scheme (SAPS) and the subsidies for Less Favoured Areas (LFA). However, it is quite common that farmers don{\crq}t know which subsidies are provided by the European Union and which by the state.
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Development of the Czech Republic Agriculture after Joining the European Union, as Related to the State Subsidy Policy
HLAVNIČKA, Jiří
Agriculture, ecology and rural development are often associated with policy of subsidy, in which the Czech Republic plays an important role and the European Union is the principal provider of financial resources. The agricultural policy of the Czech Republic before and after joining the European Union came out from the conceptions of agrarian policy approved by the government, where the environmental principles of sustainable agriculture were strengthened, especially between years 2004 - 2013. In the Czech Republic, the support of rural development and farm land use which follows the line of environment and landscape protection and improvement is realised in terms of agro environmental measures. Support of organic agriculture is part of them as well. Bachelor thesis evaluates the influence of the state policy of subsidy on the development of organic agriculture. In particular, it analyzes the progress of the support to organic agriculture, identifies the possible changes in land resources structure and share of areas used for organic agriculture. And in the end, it evaluates the progress of provided rates and state financial support to organic agriculture.
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Taxation and grant of agricultural company - influence accounting methodist and relation to income from operations
NAVRÁTILOVÁ, Jana
This bachelor thesis deals with tax and grant issues concerning a subject being in business in the agricultural sector. The objective is to elaborate more precisely these issues with regard to the impact on accounting and with a resultant relation to the final net income. Theoretical base of the application in the agricultural enterprise Jari Agro, Ltd. is mentioned in the practical part of this bachelor thesis. Grants are crucial for present agricultural entrepreneurs. I described the influence of these grants (drawn by enterprises) on the final net income. I also noted the impact of taxes on the final net income. All data needed for the compilation of this thesis were found out from the basic company statements {--} balance sheet and profit & loss statement for the years 2005 - 2007, from the literature and from the Internet.
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Financial analyses of agriculture enterprise in relationship of subsidy policy
JAROŠ, Petr
The goal of financial analysis was an implementation and consequential formulation of effects of the financial analysis in the sequence for subsidies policy. The financial analysis was make on the basis of analysis of proportion, absolute and of course a systems of proportion indicators. Financial effects of individual indicators were contrasted with a recommended values, which define literature, with a competitive companies who managing with a similar conditions and in the same field and selected indicators with value, which define the Green report too. It was extended to certain conclusions, which are define in the analysis of effects and elaborate in more details in the own financial analysis. By the calculation of selected indicators was examination an influence of grants of the European Union and grants from state budget of the Czech Republic.
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