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Financial Resources Optimisation of the Construction Company Developement
Votrubcová, Veronika ; Hejduková, Amálie (referee) ; Hroníková, Marta (advisor)
This bachelor´s thesis presents a comparison of various methods of financing the development of construction companies. Selected company bought lorry and crawler excavators in order to extend its range of services. I compare financing with own resources, loans from Komerční banka and leasing from Raiffeisen LEASING. I used the cash flow for comparison in nominal and discounted value. I chose the discount rate 10%. In determining the discount rate, I took into consideration the desired profit, profit for the last period and the amount of interest on term deposits.
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Utilization of Cash-flow Analysis for Financial Management of the Construction Company
Mlčková, Jitka ; Hejduková, Amálie (referee) ; Hroníková, Marta (advisor)
The aim of this bachelor´s thesis is to evaluate financial management with emphasis on management of cash-flow with the aid of ratio indicators of the company PaPP, spol. s r.o. in the years 2007 – 2010. The thesis is divided into 2 main parts – theoretical and practical part. The theoretical part deals with development and function of financial management and also financial analysis of selected ratio indicators constructed on base of cash-flow and Kralick Quick-test. On theoretical knowledge continued the practical part, where is introduced the company and aplicated financial analysis with the aid of ratio indicatros. Financial situation and company´s health is evaluated by creditworthy model – Kralick Quick-test.
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Use of Special-Purpose Sorting of Costs in Financial Management of Company
Janhuba, Tomáš ; Houser, Pavel (referee) ; Hejduková, Amálie (advisor)
This thesis aims at describing options of cost division and its use within optimalization of financial accounting and its transformation into management accounting, which allows accounting units to get relevant information for decision especially in the area of financial management. Thesis is focused on building industry, which is characterized by several specifics including high level of cost division and long life cycle of the contract. This thesis shows, that even simple cost allocation method can lead to more effective monitoring of individual contracts budgets, which is mainly connected with statutory obligation to keep the books with application of standard financial statements
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Financial Plan of Bulding Order
Kašová, Michaela ; Hroníková, Marta (referee) ; Hejduková, Amálie (advisor)
The theme of bachelor´s thesis is financial plan of building order. This thesis is dividend into two parts - theoretical and practical. In the theoretical section explains the concepts of construction contract, own sources of funding, foreign sources of funding, grants, preparation of construction contracts, financial planning and implementing the project. The practical part describes the construction contract, investor and main contractor. There is also time schedule, monthly costs, sources of funding and financing plan is to work .
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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Economic Efficiency and Financial Feasibility of Project Realized by Municipality
Vik, Vladimir ; Hejduková, Amálie (referee) ; Hromádka, Vít (advisor)
This diploma thesis deals with a public lighting and its direct impact on the financial management of the municipality. Within this analysis the basic methods and ways, which the municipality use in the field of a management and a maintenance of the public lighting system, were described. The eventual form of the reconstruction of the public lighting in the Černožice village was also proposed. In a response to this proposal possible ways of financing this investment project were subsequently outlined. The secondary aim of this thesis was to create a concise database of implemented projects of the reconstruction in other municipalities and comparison of these results.
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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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