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Modeling of decision-making processes in development projects
Brauner, Roman ; Dohnal, Mirko (referee) ; Saliger, Radomír (referee) ; Pakšiová, Renáta (referee) ; Rejnuš, Oldřich (advisor)
This dissertation focuses on the decision-making models of real estate development companies with a narrower focus on the pre-implementation part, when companies decide what kind of project, in terms of time, technical, financial and risk, they will implement in a given area. The thesis focuses on the real estate market, which is influenced by a number of controllable or uncontrollable factors that have either none or minimal or, on the contrary, a significant impact on a given project. This broad scope is then narrowed down in the thesis to the residential housing market, where the project developers are mainly business entities and the end users of the projects mainly use it for housing. This housing market is associated with both economic and emotional influences that must be considered in the development of a given project. Thus the aim of the thesis is to propose a model of decision-making processes for real estate development companies, which will be based on the analysis of factors influencing the real estate market and the analysis of current methods of decision-making processes, which are incorporated in the individual proposed variants of the model. The resulting model variants are then applied to specific cases of already realized projects.
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Inventories in company focused on machinery industry
Stržínková, Veronika ; Janhubová, Jaroslava (advisor) ; Pakšiová, Renáta (referee)
The diploma thesis is focused on inventories accounting in the company ŽOS Trnava, a. s. Part of the thesis deals with inventories in general, classification, valuation, provisions and disposal of inventories. The thesis describes internal and external audit process, including audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The scope of the diploma thesis is to describe inventories, internal audit and the audit process regarding the inventories, and to apply the theoretical knowledge on the real company.
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Modifications of Profit in Classical Balance Theories
Balek, Luboš ; Janhuba, Miloslav (advisor) ; Pakšiová, Renáta (referee)
The master's thesis focuses on the accounting concept of profit or loss. In the first part, the contemporary approach to the issue from both theoretical and practical point of view is described with the main focus on the determination of the distributable profit. The capital maintenance and value measurement are also dealt with for this purpose. Following the theoretical basics laid down in the previous part, the main approaches of classical balance theories are explained and their advantages and disadvantages pointed out in relation to their possible use in practice. The thesis contains illustrative examples and ends with a draft of a usable methodology based on the various concepts described in the text.
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