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Evaluation of Economy of a Selected Association
Jamrichová, Adela ; Snášelová, Janka (referee) ; Lajtkepová, Eva (advisor)
This bachelor thesis is focused on the overall evaluation of economy activities of selected non-governmental non-profit organization, which is Bulharský spolek. The first part, which is theoretical, describes the non-profit sector in the national economy and the issue of fundraising. The second, analytical, part of the work deals with the classification of incomes and expenditures of the association during the years 2017 – 2021 and based on the results of the analysis, an evaluation of the organization´s economy is done. The final part of the bachelor thesis deals with own solutions to improve the financial situation and economy of the association.
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Study of Valuation of IT Products in a Selected Company
Kyselková, Veronika ; Mrázová, Katarina (referee) ; Jurová, Marie (advisor)
This diploma thesis is focused on the valuation of IT products in a selected company. The thesis is divided into four parts. The first part is theoretical, the second part describes the company's business and evaluates its valuation in the company. The third part contains proposals for solutions and the last part contains the conditions of implementation and benefits. Based on the performed analysis, the most suitable option will be chosen, which will be the best for the company.
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Hospodaření podniků v oblasti infrastruktury zdravotně orientovaného cestovního ruchu
MATOUŠKOVÁ, Hana
The dissertation thesis is focused on the management of companies in the field of health-oriented tourism. Business management is conceived in a broad context, not only as traditionally in terms of financial indicators, but also in terms of strategic management of companies, in connection with management competencies. The aim of this work is to assess the economy of companies in the field of health-oriented tourism infrastructure and to propose methods and procedures applicable to the development of health care as a whole without the need to increase funding sources and propose a possible model for sustainable functioning of health-tourism businesses.
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Analysis of the Economic Result and its Settlement in a Business Corporation
HUSÁKOVÁ, Markéta
The aim of the thesis is to find out the economic results in Lesní společnost Ledeč nad Sázavou, a.s., cost-benefit analysis and proposal of measures for cost savings. The theoretical part of the work is based on professional literature and legislation, which relate to costs, revenues, profit, income tax and financial analysis. The practical part analyses costs, revenues and economic results in the company in 2014-2018. A vertical cost-benefit analysis was used to evaluate the results. Profit before tax was determined, its transformation was shown with the help of the tax base and the current tax and the deferred tax were calculated. Finally, after-tax profit was obtained, and the profit or loss settlement process was explained.
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Valuation Methods in Accounting
POLÁKOVÁ, Monika
This bachelor thesis focuses on characteristics of selected assets and liabilities. It also describes the valuation methods provided by Czech accounting laws and regulations. The aim of the thesis is to analyse valuation methods of selected balance sheet items according to the Czech accounting legislation and to define their scope of activity on the economic result of the agricultural cooperative. The structure of the assets and liabilities of the cooperative is described by vertical and horizontal analysis. It is detected what specific valuation methods are used for some asset items of the selected accounting entity. Next, apps are applied to other valuation methods used in accounting. These are then compared to each other and their impact on the economic result is determined. The result is a proposal for changes in methods of valuation.
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Transformation process of economic result to the corporate tax base
Vrána, Jan ; Zelenková, Marie (advisor) ; Ašenbrenerová, Petra (referee)
The main goal of this Bachelor thesis is to summarize problematics of creation of the corporate income tax base. It deals with the transformation from the economic result to the corporate income tax base through the exclusion of non-tax deductible costs and exempt income, removal of tax base deductions and tax credits. In first theoretical part of this Bachelor thesis these concepts are described in detail. The differences between accounting and tax provisions, adjusting entries and depreciation are described too. Further the accounting basics according to Czech law are concisely described because accounting is the main source of information when determining the tax base. The basic information about corporate income tax is mentioned too. The identified information is then applied to practical example of fictive accounting entity. This entire process of transformation is demonstrated together with filing of tax declaration of corporate income tax.
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Cash Flow Model of European Football Clubs
Bartošek, Daniel ; Šíma, Jan (advisor) ; Kotáb, Jiří (referee)
Title: The Cash Flow Model of European Football Clubs Objectives: Using the most updated sources while analysing revenues, costs, and economic results, the main objective of the thesis was to inspect the current cash flow of the first league European football clubs. A partial objective was to create a model based on theoretical and practical findings quoted in the final results. The model demonstrates the most important cash flow among football clubs and other subjects. Another partial objective was to calculate the success rate of respective league competitions based on their economic resources. Methods: To obtain relevant information, a secondary data analysis was used. Also, a comparative analysis method was employed. Then, the researched secondary data was processed and presented in the final part by means of graphs and tables. Results: The revenue that brought the largest number of financial resources for football clubs was broadcasting rights. However, those revenues were significant only for a particular group of the most attractive leagues. For a much bigger portion of the leagues, sponsoring revenues turned out to be more important, which also applied to Czech clubs. On the contrary, club wages were confirmed to be the highest costs for most of the European clubs. As a part of one of the...
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