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Income statement informative according to the Czech accounting legislation and IFRS
Nedvědová, Jana ; Procházka, David (advisor) ; Černý, Václav (referee)
The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others.
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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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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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Operating results and its transformation to taxe base
KUTÍLKOVÁ, Aneta
Operating results and its transformation to tax base is one of essential accounting operations in the end of the accounting period. Operating results is in economy seen as overall title for profit or loss, which a company records during a certain period. To be able to achieve the operating results, we have to go through a sequence of operations leading to the finishing of the accounting period. These operations are called Final accounts and we divide it further into advance working, closing of book, setting of the financial statement and follow-up work. The aim of my thesis is to characterize certain steps which lead in accounting to the assessment of the operating results.
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Statement of profit and financial loss - content and predicative ability
PIXOVÁ, Kateřina
The aim of this bachalor paper is to analyse financial balancing in reference to the company´s auditing, costs and returns analyses, selling of the outstandings and bills of the factoring company, supplies rating, creating corrective entries and reserves, calculations. This paper is focused on claims procedures and financial leasing. The company dealt with is a join stock company concentrated on the area of forestry {--} purchase and sale of wood mass. They also provide services in forestry, mostly logging and planting activities and wood mass transport.
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Economy of the chosen faculty of the public university
HRUŠKOVÁ, Jana
The principal aim is to analyse the economy of the Faculty of Biological Sciences, the part of the University of South Bohemia, in the year 2006 and make a prediction and proposal of financial management steps for the year 2007 in connection with the transformation to the faculty of Natural Sciences. With regard to the time displacement of the graduation theses livery and to the existence of the live data for the year 2007 the aim is extended to comparison this prediction with the real results.
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Optimization of Providing Dialysis Care to Patients in a chosen Heath Care Facility
Michalík, Jiří ; Mlčák, Jan (advisor) ; Doubravová, Alena (referee)
This thesis deals with the profitability of sales of the dialysis care provider. The main aim of the work was to optimise the dialysis care in Jindrichuv Hradec hospital. Mentioned proposed solution concerns personnel and technical aspects and particular elimination methods. Another aim of the work was to clarify the reimbursement system of the particular dialysis methods, to compare economic results with the profitability of the dialysis care in the years 2006 and 2007. The author endeavoured to create possible ways of the development based on the knowledge of the number of patients and the insurance company reimbursement system. Necessary data and information were acquired from Jindrichuv Hradec hospital reports. This work is thought to contribute to enrich the practical usage and its results can be used by the hospital management or anybody interested in the dialysis care and its economic aspects.
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