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Evalution of the Financial Situation in the Firm
Kovářová, Lucie ; Ing.Jaroslav Vaňous (referee) ; Kocmanová, Alena (advisor)
Bachelor thesis is focused to evaluace the performance of the Zemědělské družstvo se sídlem ve Sloupnici. The aim of this work is to provide the financial analyse of this cooperative during the time period starting 2008 to 2010. The theoretical part is devoted to the financial analyse. It deals with the information sources, phases and finanacial analysis methods and with particular indicators calculations. The practical part consists of cooperative description, the financial analyse of the financial results and summary financial situation of the company. in conclusion are mentioned possible solutions of the problems of the cooperative. There are used the vertical and horizontal analyses, flow and proportional indicatorst and bankruptcy and creditworthy models in the thesis.
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Implementation of the budget in time series 2012 - 2013 in concrete terms of the city Havlíčkův Brod
Kopecká, Gabriela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of the thesis is to analyse the budget implementation in monitored years 2012 and 2013 of city called Havlíčkův Brod. The first part includes the analysis of concept of community, its scope and authorities. Then the thesis is focused on the structure and process of budget formation. Finally, in this part it can found the fundamental information about the accounting reform of public finance which took place in the year 2010 and the main changes which were set up afterwards. The second part is oriented on the chosen city Havlíčkův Brod. There are general information about the city and detailed analysis of its budget as well. The analysis is related to its incomes, expenses and budgetary results, which is furthermore compared with accounting result. Furthermore, the transaction which cause the distinction between these two results are mentioned. In the last chapter of the seconf part are analysed monetary funds of the city, their creation and operation with them.
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Comparison of the tax burden of business companies and incomes of their partners
ŠULCOVÁ, Lucie
The aim of this theses is analysis of the differences between the business companies in terms of accounting and taxes and evaluation of the tax burden of incomes of the partners. This work is devided into two parts. The theoretical part deals with economic result and incomes of partners in the business companies. These theoretical findings are used for processing of the practical part of the theses.
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Economic result in accounting
Junger, Jiří ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
The goal of this thesis is to show comprehensive information about economic result and its possible utilization. The first part deals with the definition of the term "economic result", its history and the possibilities of its determination. Another part deals with the comparison of profit and loss statement in the Czech legislation, IFRS and US GAAP. The third part includes different types of economic results, advantages and disadvantages and its utilization in practice as well. It is followed by a financial analysis focusing only on profitability which uses profit for its calculation. The separate chapter focuses on the indicator EVA.
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Difference between tax base and economic result of legal entity
Švára, Miroslav ; Zelenková, Marie (advisor)
The aim of the Bachelor thesis is to prove despite all connection just a difference between a tax base and an economic result, to presence facts demonstrating, that a tax base is, in spite of all seemingly closing steps to a synchronization with an economic result, diverse from its and that not all the procedures lead to mutually approaching, but on the contrary the procedures press often on approaching regardless on an essence accounting concepts. Initially a reader will be put on by a theoretic way to issues with a brief outlining attributes of an accounting and a tax system and their specific features, which cause difference between them. Subsequently the thesis will be focused on the each realm, which I consider as the most important and which illustratively shows homogeneity of both systems and in this connection they emphasize mainly dissimilarity, which in this way contrast in the apparent sameness of their methodic elements.
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Financial management of allowance organisations
VOLAVKOVÁ, Petra
The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.
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