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Proposal for Debt Collection Improvement in the Enterprise
Goliášová, Kateřina ; Randýsková, Milena (referee) ; Musilová, Helena (advisor)
Bachelor thesis deals with the issue of debt collection. The theoretical part defines the basic information related to this issue. Receivables are analyzed from the tax, accounting and economic terms. Analytical part is focused on the business entity and describes the actual method recovery and securing of receivables before and after maturity. At the conclusion are designed the hedging instruments and appropriate measures for more effective recovery these claims.
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Tax Optimalization of The Legal Entity
Teplá, Alena ; Kresová, Šárka (referee) ; Svirák, Pavel (advisor)
This bachelor thesis solves problems with the optimization of corporate income tax. Tax optimization is a legal technique to decrease tax liability of each company. We can use several ways to reduce taxes legal method. The bachelor thesis is divided into three main chapters. First chapter focuses on theory, second part is showed the whole procedure of tax calculation and selected ways of tax liability optimization are described in the practical chapter. In the third part are suggested the concrete solutions for the company. The main aim of the bachelor thesis is to clarify theoretic terms connected with taxes, after that is solved and analyze tax liability, which is enables by current legislation of the Czech Republic.
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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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Accounting concept - Prudence
Dang, Thu Trang ; Bokšová, Jiřina (advisor)
Otherwise known as conservatism. The concept says that a company should never anticipate profit before they are actually earned and should never understate it's expenses. This means that the highest level of the expenses and the lowest level of profits should be used in making financial statements. The accounting concept - Prudence is realized by reserves, asset provisions and deprecations.
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