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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Estimation Of Electricity Consumption
 Řehořek, Tomáš
The article deals with simple estimation of electricity consumption. There are three different methods of estimations mentioned in the article, they differ among each other by the amount of required inputs, availability of these inputs and accuracy of resultant estimations. The first two methods are based on the amount of consumption per capita. The third method is based on the parameters of components used to supply the investigated area. The article contains the comparison between the estimated consumption a real measured consumption.
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Use of the estimation method in the enterprise Pražské vodovody a kanalizace, a.s.
 Veselá, Ilona ; Randáková, Monika (advisor)
The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.
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