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Analysis of the Land Fund of the Czech Republic financial management
Hlůšek, Jakub ; Zeman, Karel (advisor) ; Zajíček, Miroslav (referee)
The Land Fund of the Czech Republic is the last existing transformation institution handling with the change of property rights through the privatization and restitution process. In the present time there is a debate about putting end to its activities. The bachelor thesis aim is to analyse the trend of the financial management in the given period from 1994 to 2009, taking into an account also the budget proposals for the years of 2010 and 2011, and to make a recommendation for its future activities and possible effects of its abolition. In the first part there will be specified used terms and definitions, there will be also characterized a budgetary scale in the Czech Republic and the state institutions financial management, illustrated and described the transaction costs and characterized the transformation process. The second part will involve the Land Fund of the Czech Republic trend of the financial management in the given period in each of its registered items with a particular accent on the revenue side, handling funds and transaction costs linked with the Land Fund activity fulfilling.
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Evaluation of municipality financial needs in Czech republic
Pešek, Martin ; Peková, Jitka (advisor) ; Henych, Václav (referee)
The diploma thesis describes and evaluates system of fundamental territorial administrative units -- municipalities -- financing. First theoretical part of the thesis deals with explanation of basic terms in this field, second part includes comparative analysis of an administration of theree selected municipalities. Those vary in the area, number of inhabitants as well as in quantity of administration they perform. The analytic part is focused on the characteristics of revenues and expenditures which flow to/from budgets of municipalities, their structure and amount both in absolute and relative numbers. Data from years 2006 -- 2010 were used for this purpose.
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Creation of income, expenses and profit business
MUSIL, Jiří
An analysis of revenues, expenses and economic income is the basic indicator of the economic situation in a company. This thesis focuses on the monitoring of these indicators. Revenues are all economic increases. All enterprises make efforts to achieve the highest increases. Costs represent the consumption of resources and labour work in financial terms. The goal of each company is to reduce this measure. The difference between total revenues and all expenses indicates the economic income of the company. The analysis took place in the company CIUR a.s. and monitored the period from 2005 to 2009. The positive economic profit was reported in all those years so obviously the management leads the company well.
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Grants influance on trading income of Agricultural companies
POCHOP, Stanislav
The theoretical part describes the development of grants provided by the European Community and by the Czech Republic. The objective of this work was the comparison of grants to Agricultural companies with different productive focus and the grants comparison to the School Agricultural Company of the South Bohemian University and to the Agricultural Company AGROM Zborov and their trading income influence of both companies, what I have done in the practical part of my work.
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Strategy of the enterprise providing electronic services
FRANKOVÁ, Monika
The goal of this Bachelor´s work was a strategy assessment and a proposition of potential changes. The evaluation of the enterprise was made in the years 2008 - 2010. The selected enterprise was evaluated through the directories of the financial analysis. During this evaluation weren´t found any crisis conditions neither technological operational misconduct.
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Accounting and Tax Condition of Civic Associantion
VOMELOVÁ, Petra
The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.
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The creation and use of income from operations, cash flow
MIKEŠOVÁ, Lucie
The goal of this bachelor paper was analysed the creation of income from operations in hotel, which is situated in town Bechyně. The costs and profits were followed in this hotel. They were divided into the three main groups. The first is operational and the others are financial and extraordinary. The income from operations was also analysed and divided in the same three groups. The income from operations was also evaluated by indicators such as return on owner{\crq}s equity or return of sales and so on. In the bachelor paper was also analysed cash flow. Cash flow statement was prepared for the purpose of analysis. This statement is divided into three parts which are operational, investment and financing cash flow. At the end of the work is evaluation of results.
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The specifics of financing of small municipalities
REMIÁŠOVÁ, Iveta
This thesis deals with analysis of revenues and expenditure for selected small municipalities of South Bohemia in 2008. Revenues are divided into tax, non-tax, capital revenues and transfers received. Revenues are analyzed according to type classification of the budget structure. Expenditures are divided into current and capital. They are also analyzed according to type classification and classification by branch of the budget structure as well. Data are process into tables and graphs. The thesis also analyzes the property of municipalities and their indebtedness. Obtained date are compared with those of other municipalities. The aim is to identify and define the specifics of the financing of small municipalities.
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