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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Evaluation of the Financial Situation of NICOTRANS Company
 Mandátová, Nikola ; Pevná, Jana (advisor) ; Dvořáková, Jana (referee)
The main topic of diploma thesis is evaluation of the financial situation of company NICOTRANS, Inc. in years 2006 až 2009 from the viewpoint of external evaluator with the aim to analyzing financial health of the company and point out possibly problematic areas within the financial management of organization. The author formulates detailed analysis according to the methods of financial analyses for every part of the company.The last chapter of the practical part of the diploma thesis is devoted to calculation of the indicator Economic Value Added (EVA) as the indicator for evaluating the efficiency of company, revealing if the company is generating any added value to its owners or not. For the calculation, will be applied the methodology of Ministry of Industry and Trade of the Czech Republic.
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Tax advantages of tax and accounting records
 Mandátová, Nikola ; Kozlová, Taťána (advisor) ; Lešetický, Ondřej (referee)
In the theoretical part of my thesis, I characterized the tax and accounting records in order to indicate the basic differences between these forms of registration of transactions, I have also outlined the theoretical transition from tax records to the accounting and put near questions about association of individuals. The goal of my work was to determine the association of individuals AUTO to remain in tax records, to go voluntarily to the accounting records or to keep accounts as a legal person. Based on the outputs of the economic software POHODA I prepared, using graphs and tables, comparison of these options. Each form has certain advantages and disadvantages. My task consisted of determining the economic result and tax base for the various options and by comparing these results to decide which of these options will be, for a particular association of individuals and from a tax point of view, optimal.
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