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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Use of the register of municipalities for investment purposes
Netolická, Zuzana ; Hubený, Vladimír (referee) ; Kocourková, Gabriela (advisor)
This thesis focuses on the analysis and the use of the register of voluntary associations of municipalities. The theoretical part of the work is focused on defining the cooperation of municipalities, namely voluntary associations of municipalities, and funding op-portunities for public investment. The practical part deals with the analysis of public associations of municipalities of the South Moravian region, which was part of a specific research. They are then matched funding options selected project independent community through the voluntary association of municipalities.
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Financing of Business Activities
Ulman, Martin ; Matoušková, Veronika (referee) ; Heralecký, Tomáš (advisor)
The Bachelor thesis looks at the possibilities of financing a new car for a metallurgical company. The first part describes the fixed assets and their basic financing methods. The second part is practical and here is presented a selected firm, its financial analysis, specified investments and an evaluation of whether to finance the investment with a loan or a lease.
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Methodology for Taxation of Loan Interests between Associated Enterprises
Kropáčová, Hana ; Heligrová, Ilona (referee) ; Brychta, Karel (advisor)
Diploma thesis deals with the issue of loan interest taxation between associated enterprises which are Czech residents. The basic theoretical concepts are described in the first part of thesis. The second part is focused on the analysis Czech law connected with interest taxation. The practical part is based on forming methodological tool for associated enterprises. This methodology can help to set the right loan interest rate. There are also practical examples solved in the end of the diploma thesis.
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Use of EU resources to finance the investment project in the municipality
Rousová, Eliška ; Hromádka, Vít (referee) ; Vaňková, Lucie (advisor)
The bachelor thesis deals with the financing of a financial plan of village Domašov u Brna. In the theoretical part are described subjects as investment and evaluation of economic efficiency. Further/Furthermore, there is described theory of village and financial management of the municipality´s budget. The practical part of this thesis deals with "Construction of sidewalk on Větrov Street and pedestrian crossing across a road II/602 in a Domašov" and there are suggested possible alternatives of its financing.
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Financing of Building Order from the Aspect of Supplier
Krol, David ; Grohman, Jan (referee) ; Hroníková, Marta (advisor)
This thesis deals with the financing contract from a practical point of view. The aim of this work is to describe the possibilities of financial security building contracts from the perspective of the supplier. In the theoretical part are characterized by basic concepts related to the topic and a practical part of the thesis describes the public works. The practical part of the procurement documents to obtain the tender and subsequent recording contract for work. The example of the practice was described the process of financing construction of the contractor. The work shows a significant difference between planned and actual funding process.
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Multi-source financing of investment realization in municipality
Votrubcová, Veronika ; Výskala, Miloslav (referee) ; Puchýř, Bohumil (advisor)
This diploma thesis called Multi-source financing of investment realization in municipality presents a comparison of various sources in financing of investment realization in the municipality, which I have selected. The municipality has realized the building insulation and installation of a heating pump in primary school. I compare financing by the own resources, loan from Komerční banka (the bank) and by grants. I analyze the various sources in financing of investment projects in the public sector in the theoretical part of this diploma thesis. Next I define what the municipality means and how they make a budget. The other two sections contain how to get a grant and how tendering procedure works.
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Impact of Financial Crisis to the Enterprise´s Loaning
Šesták, Ján ; SEDLÁK, Tomáš (referee) ; Rejnuš, Oldřich (advisor)
This bachelor thesis is dealing with financial crisis and its impacts to credit conditions of business loaning. Description of credit conditions and actual financial crisis are content of theoretic part. The Practical part solves progress of interest rates and credit conditions. Result of this bachelor thesis will be identification impacts of financial crisis to enterpriese´s loaning and recommendation for companies.
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Financial Costs of Loans. Their Impact in Income Tax in Concrete Companies
Bednářová, Kamila ; Jurajdová,, Hana (referee) ; Svirák, Pavel (advisor)
My diploma thesis deals with questions arising during loans and debts acceptance and tax deductibility check of connected financial costs for purposes of corporate income tax. It observes the issue from the perspective of corporate bodies and contains guidance for application of relevant law enforcements. The key part is the practical part of my diploma thesis where I approach the real issues of particular business companies in great detail. This part includes proposals for loan and debt optimalization with regard to the tax impact.
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