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Assessment area of fixed assets from the perspective of accounting
Vaňura, Simon ; Čermáková, Helena (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis examines the description of fixed assets, mainly depreciation of fixed assets in terms of view of tax and accounting depreciation. The theoretical part is this thesis focused on definition of the of fixed assets tangible, intangible and financial. Also are there methods of acquisition and decommissioning assets from usage, methods of valuation, the subject of depreciation, tax and accounting depreciation, fixed assets expelled from depreciation, and conditions for technical improvements.
In the practical part thesis is examined the approach of the selected company on fixed assets. There is proposed directive, which governs the treatment of fixed assets in the company and also are there reviewed current methods of tax and accounting depreciation of fixed assets. Then, after evaluation of situation in company, are purposed better methods of depreciation, which accepting the principle of a true and fair view of reality with quantifying the impact on economic result.
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Assessment of Cost Calculation in a Chosen Company
Wenigová, Ivona ; Lörinczová, Enikö (advisor) ; Lucie, Lucie (referee)
This thesis aims to describe theoretical solutions of costing and subsequently propose measures to improve the current situation for the selected entity.
The theoretical part of the thesis describes the concept of costs and their structure, in particular the breakdown of the needs of decision-making. It defines the term calculations, the system and method of calculation and calculation formulas described in detail. The conclusion of the theoretical part is devoted to optimizing costs and scheduling.
The practical part describes a specific entity, its data management. It also carried out an analysis of the property. The focus of the work is the analysis of options to optimize operating costs from suppliers of raw materials and price adjustments after the meal allowance recalculated raw materials.
Finally, work is to evaluate the findings and recommendations primarily for the management of the organization.
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Healthy lifestyle of young generation
Hrebinková, Tereza ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
This thesis deals with a frequently discussed topic of healthy life style of our young generation. The theoretical part focuses on the explanation of basic terms connected with the topic such as healthy life style, BMI, leisure time, etc. These terms and more others are later on mentioned in the practical part of the work. The subject of my investigation was the J.E.Purkyně primary school in Libochovice together with its school canteen. The research was done through questionairs from pupils, dialogues with the headmaster, teachers and the chief of the school canteen. At the end of the work it is evaluated based on the outcome whether the school reaches its target of keeping healthy life style, which is presented in the school plans. Ideas how to improve and support healthy life style at this school even more a re presented at the end of the work as well.
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Methods of Valuation Fixed Assets in Chosen Company and Their Optimization
Hrabík, Jan ; Štáfek, Pavel (advisor) ; Lörinczová, Enikö (referee)
This bachelor work describes methods pricing long-term assets in accounting and also looks for possible optimization of these methods. Specifically optimization of the methods pricing at a chosen company. This work should provide a comprehensive survey of effectiveness individual methods within the company and should serve as an important instrument for the company to manage its business effectively.
This work is divided into two parts. The first part is theoretical. There are mentioned and in detail characterized topics of a definition and classification long-term assets, acquisition of assets, assets and ways of their pricing, types of depreciation, asset improvements of assets and disposal of assets.
Then the practical part which is focused on a description of the methods within Accounting Master s. r. o. company and their optimization. There are topics relating to
a characteristic of the company, its valuation and methods of valuation which the company uses in the practical part and there are introduced drafts of a solution and optimization of these methods of valuation long-term assets of the company in conclusion.
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Intitutions for Leisure Time Spending of the Youth up to 18 years of age
Krčová, Markéta ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
The aim of the bachelor thesis is to analyze the institution of free time of children and youth.
The theoretical basis is dealing with the definition of free time, its characteristics and functions and the definition of youth. The next section deals with leisure time education, its functions and pathological phenomena. Further, it describes institutions, where you can spend your free time. The end of this thesis is dedicated to the financing of a company.
The beginning of the practical solutions is dedicated to the introduction of a selected company and its history. The Swim club ŠIPKA, s.r.o. in Prague was selected for a research. Analysis of Bronislaw Malinowsky is used to evaluate, if the institution has adequate facilities and equipment, whether it has a sufficient number of courses for children and youth in its schedule, analysis of employees of the company and whether the institution has sufficient financial resources to operate. The thesis aims to determine whether the company fulfils its objectives, for which it was founded.
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Institutions for Leisure Time Spending of the Youth up to the Age 18
Hipčová, Eliška ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is dedicated to the analysis of institution, which provides activities for children and the youth. The subject of this work is TJ Sokol Příbram. Theoretical part is focused on leisure time and its definition of terms. The main focus is on the finances from public funds and legislation, which influences function and economy of this institution. Its main objective is to analyse the function of the institution and to find out if it fulfils its public mission owing to the recources, which are available. Another aim is to evaluate the function of individual parts of the institution, according to the analysis of Bronislaw Malinowski and offer the solution that would have a benefical effect on the city and region of Příbram. The research part is focused on the financial part of Sokol Příbram, where the assets, liabilities, profit and loss are analysed. This research it has proved the quality and importance of the institution. The conclusion of this thesis presents recommendations and suggestions, which are based on the facts obtained from the research
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Institutions for youth free time activities
Černá, Markéta ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is about problematics of free time activities of youth and children. It is divided into two parts: theoretical and analytical.
Theoretical part explains basic theory which corresponds with the topic. It is dealing with free time activities and its functionality, education, adverse influences and free time education. It mentions participants, free time activities and institutions. Subsequently means of funding, subsidies and legislative standards. Information was obtained by studying academic literature.
Analytical part is focused on a specific institution. The aim of this thesis is to prove the hypothesis that the organization fulfills its mission. Analysis is focused on elementary art school in Revnice which is analyzed in terms of characteristics, personnel, equipment, regulations, rules and funding. List of activities is mentioned. Information was gathered by annual reports, websites and interviews with the staff. At the end of the work results are summarized and evaluated.
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