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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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Technical improvements of building
Chalupová, Hana ; Vítková, Eva (referee) ; Marková, Leonora (advisor)
The diploma thesis presents the procedure for calculating the value of the technical improvements of building owner for accounting registration and taking account of another way to use of the building. In this work are explained the concepts related to technical improvements of building. The practical part deals with the practical example revitalization of the block of flats in which it is applied methodology for the technical improvements.
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Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
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Tax Optimalization of a Natural Persons
Ondříšek, Jakub ; Šojatová, Ilona (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimization of taxation of selected individuals. The theoretical part deals with explanations of basic concepts, legal forms of business, tax optimization and medical and social insurance contributions. The analytical part will describe the basic data about specific individuals with their own proposal for solution for optimization of their tax liability.
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The influence of fuel prices to the cost of building
Kaplan, Ondřej ; Zajpt, Karel (referee) ; Nový, Martin (advisor)
In theoretical part of the thesis I first mentioned a project management structures and the way it compiles the price of the works. I also noted a general procedure for calculating the price of work construction machinery. Conclusion theoretical part I dedicated the composition, development and consumption of fuel prices. The aim of this thesis was to analyze the effect of changes in fuel prices on the cost of the building and generalize this affect the whole construction output. This target has been demonstrated in practical part of this work. I was doing calculations on a particular project.
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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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Accounting Directives for Company
Vondráček, Radek ; Bachmann, Jiří (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company LBtech a.s. The first part is focused on the theory of internal guidelines, long-term assets and definition of long-term assets, depreciations and accounting of the long-term assets. The second part deals with company´s introduction and the assessment of the actual internal guidelines. In the third part is created the proposal of internal guidelines for the long-term assets.
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Optimalization of Financial Resources of the Investment Project
Adámek, Pavel ; Prodělal,, František (referee) ; Korytárová, Jana (advisor)
The aim of this work is in the first part to gather theoretical and methodological knowledge on the sources of financing of fixed assets and the second part is then used to build models of three types of financing. The created models are mainly based on the comparison of resulting cash flows. Subsequently, in order to help those cash flows and the additional findings in the final stage of design recommendations that could be helpful for the company selecting the optimum source of investment project funding.
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