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Suggestions for Improvement in Long - Termed Material Property Economy
Skálová, Hana ; Malušek, Bohuslav (referee) ; Mikulec, Luděk (advisor)
This thesis is focused on analysis of production facilities utilization and maintenance in the company RAMET C.H.M. a.s. located in Kunovice. In this thesis, there is performed the analysis of present property condition, machinery and equipment used within radar antenna production. Within property maintenance, there are introduced planned and unplanned processes of servicing activities and machine and equipment repair. In a part of proposal for solution, there are recommended processes for keeping up production capabilities based on extensive analysis of size property influence on production volume. The method for reliability estimation of production chain is described for the antenna production, related to limiting production capability and costs to maintain service availability of production facilities.
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Project of software for comparing advantageousness of leasing with loan
Vávrová, Martina ; Podlipný, Zdeněk (referee) ; Bartoš, Vojtěch (advisor)
This bachelor thesis „Project of software for comparing advantageousness of leasing with loan“ solves the situation, that came with the effect of changes in law of income tax. It compares which form of purchase of passenger vehicles for entrepreneurial purpose is more advantageous – if leasing, or loan. Theoretical part focuses on definiton of all basic terms. Practical part is divided into specific comparison leasing with loan, and conceptual part, which deals with solving current situation by creating software for choosing the optimal form of funding.
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Asset Management Model of Water Companies
Koubek, Filip ; Galečka, Martin (referee) ; Luňáček, Jiří (advisor)
This thesis deals with the evaluation of the treatment with operated infrastructure of water company Vodovody a kanalizace Hodonín, a.s. The theoretical part defines key terms and the legal background of the issue. In the analytical are simultaneously compared two variants: the payment of the rent for operating assets and adding infrastructure into property of the company. The aim is to provide to the company the optimal model for effective infrastructure management.
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Suggestions for Improving the Management of Long-Term Property.
Gilk, Jiří ; Skoupý, Milan (referee) ; Mikulec, Luděk (advisor)
This dissertation solves the problems with management of capital goods in the company FORMIRA, s.r.o. The dissertation is elaborated from the analysis of present situation in the plant, whereas the heed is oriented to the most important areas, especially the organization and service activity and maintenance of assets. The result of performed analysis is the identification weak points. Proposals are submitted in the second part of the dissertation, in order to solve the problems found by presented analysis. The economical evaluation of the proposals and determinations of assumptions for the application of extended results to the company use is performed at the end of the dissertation.
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Influence of The Tax Base in Different Ways Property Acquisition
Czeczotková, Iveta ; David, Jaroš (referee) ; Svirák, Pavel (advisor)
This thesis deals with finding the ideal way of financing a new car for the company M&S Elektro Třinec s. r. o. Different methods of acquisition, primarily loans and leasing, are compared and it looks for a variant, which has under these conditions the most favorable affect on the tax base. It examines tax aspects of various versions of the acquisition and recommends the most appropriate way of acquiring the property.
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Tax Optimalization of the Business Subject
Le, Thi Thuy Duong ; Harvánek,, Jaromír (referee) ; Kopřiva, Jan (advisor)
This thesis is dealing with the tax optimization of the selected company. The introduction of the thesis is devoted to Czech income tax legislation focusing on taxation of legal entities. The aim of the thesis is to identify areas that allow legal tax optimization of the selected subject. Subsequently, measures will be proposed to the entity to reduce the resulting tax liability.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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