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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin
;
Janhubová, Jaroslava
(advisor) ;
Molín, Jan
(referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
Detailed record
Financial analysis of chosen company
Krejčík, Martin
;
Gebeltová, Zdeňka
(advisor) ;
Josef, Josef
(referee)
The topic of this diploma thesis is a financial analysis of chosen company. The goal of diploma thesis is to evaluate the management of the ELCO Nymburk s.r.o. company between the years of 2010 and 2014 with the methods of financial analysis and to potentially devise certain improvements in areas which did not reach sufficient results. The financial analysis was prepared based on the financial statements of ELCO Nymburk s.r.o. from the examined years. The thesis is divided into two parts, theoretical and practical. The theoretical part describes the data sources needed for the financial analysis, the users who use the financial analysis and subsequently the methods of financial analysis themselves. In the practical part the ELCO Nymburk s.r.o. company is introduced and the financial analysis itself is subsequently created based on the data collected from the financial statements of the company. The financial analysis is composed of horizontal or vertical analysis, analysis of differential and financial ratios and the analysis of the systems of indicators. The final part of the thesis summarizes all the results of the financial analysis and proposes possible improvements which should lead to the improvement of the future situation of the worst evaluated indicators.
Detailed record
See also: similar author names
1
Krejčík, Marek
1
Krejčík, Michael
1
Krejčík, Milan
2
Krejčík, Miroslav
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