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Hodnocení finančního zdraví podniku z pohledu účetnictví v oblasti dopravy
TELECKÝ, Martin
The dissertation deals with the Evaluation of Transport Company´s Financial Health from the Perspective of Accounts in Area of Transportation. The public transport ranks among the industries demanding major public financial resources. The submitted dissertation analyses the financial health evaluation of a company in public transportation, specifically the public line transport and the municipal bus transport in terms of accounting. The aim of the dissertation is to discuss and design a calculation of the provable compensatory amount in financing the public line transport and municipal bus transport pursuant to Government Decree No. 493/2004 Sb. and Regulation No. 296/2010 Sb. and the methods of reimbursement of subsidies in regional transport. The provable loss (compensatory amount) expresses the "subsidy" which the transport company providing the basic transport services is entitled to. The analysis of this topic explains the financial deviations which may occur in the course of a transport year upon establishing the underlying and real financial models, i.e. on the basis of the structure of economically substantiated costs and revenues. The underlying financial model expects the estimated amounts of cost and revenue items and the reality reflects the methods established in the internal guideline of the transport company. The outcome of the dissertation may be used as a comprehensive picture of the issue and, last but not least, as a possible recommending and control element in the transport company financing. This is related to the classification of cost and revenue items affecting the amount of the subsidy and to the design of effective classification in individual groups of economically substantiated costs on the basis of their explanatory power. The dissertation includes the regression equation which is used both as an indicative preview for calculating the average minimum amount of compensation of the existing transport companies and for the purpose of determining the expected compensation in the framework of the future selection procedure in public line transport and the municipal bus transport. The dissertation also offers a brief methodology that identifies the anticipated operating costs from ensuring transport services, assigning them to the appropriate groups of economically substantiated costs.
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Financing of transport services
KUČEROVÁ, Petra
This thesis is occupying with transport services and it's financing. Main goal is appraisal of financial resources for transport services in South Bohemia region. At the beginning, work charakterize transport. It's talking about what role is transport playing in national economy, what is it's meaning and how it's influencing society. Then it's talking about regulation and controlling sphere of transport by transport government policy and shortly describing it's basic strategic documents. Definition of transport services and factors and meanings, which are influencing it, is necessary. In the end theoretical part describing three methods of financing transport services and talking about terms like compensation or provable loss, which are closely related to financing. Practical part is focused on South Bohemia region. It is describing transport services and analyzing financial resources. Public bus transport and regional train transport are solved separately. For analyze were used chosen statistic methods. In the end work is occupying with secondary goal of research, which is suggestion of yet unused method of financing transport services.
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Financial Analysis of Public Transport in the Czech Republic
Sláma, David ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis is devoting to the sector of public transport as a public service in the Czech Republic. The main aim of this thesis is to analyse the financial flows into public transport sector. The thesis analyses the current public transport legislation in the EU and in the Czech Republic too. In the thesis there is a comparison between bus and rail transportation in the regions from the point of view of costs per kilometre. The rail transportation is less favourable for public finances. It also compares public transport expenses between regions in the Czech Republic. another analysis is the economy of fast trains, there is mentioned the current situation with the competition in the Czech rail transportation. Moreover, there are depicted models of financial flows as compensation for public services from the particular levels of public administration.
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