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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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Cost management of machinery in construction company
Jančová, Edita ; Biolek, Vojtěch (referee) ; Hanák, Tomáš (advisor)
The main theme of this bachelor thesis is the management of the cost of production machines in the construction company. In the theoretical part, the types of costs, costing and depreciation are defined in the first place, then the theoretical level is solved in machines in the building industry. In the practical part, the operating costs of two real machines are calculated, which affect the machine-hour rate. The calculated machine-hour rate is then compared to the real rate of both machines and improvements are suggested.
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Creating an Internal Accounting Procedure for a Company
Mahdalová, Barbora ; Zdráhalová, Blanka (referee) ; Pěta, Jan (advisor)
My bachelor thesis deals with internal guidelines of the capital company. First part is focused on theoretical starting points for internal guidelines, long-term assets, evidence, depreciations and accounting of the long-term assets. Second part deals with the company’s introduction and the assessment of the actual internal guidelines. The last part deals with the comprehensive proposal of the internal guidelines on the topic of long-term assets.
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