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Influence of inventory valuation methods on the economic result
BOČKOVÁ, Iva
This work examines how inventory valuation methods can affect the economic result. To perform the analysis I approached a company that operates an e-shop selling equine products. I am the accountant of this firm and for several years we have been dealing with a high economic result as a part of a tax optimization, which is the result of constantly increasing sales of goods. The company currently conducts accounting in the B way and also keeps detailed stock records. My objective is to use the FIFO method and weighted arithmetic average to perform modeling for 3 selected products, to determine the prices from the valuation of the sold inventories and then to calculate the annual values. The annual values found are compared and the differences calculated. The results show that differences from inventory valuation have occurred but are not significant in relation to the annual volume of inventory sold. For the company, this would mean that whether it used the FIFO method or weighted arithmetic average for inventory destocking, the accounting would reflect a cost of a similar amount. Neither of the above methods would have an effect on the economic result in this case of a specific firm. Changing the valuation method when inventories disappear from the warehouse would not bring higher costs to the company and thus would not be a beneficial for tax optimization.
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Ocenění veřejné zeleně v intravilánu obce
ŠAŠKOVÁ, Klára
The diploma thesis deals with the valuation of plants outside the forest. The aim is to appreciate the public trees in the urban area of the selected villages. The thesis is divided into theoretical and practical part. The literary research is based on literary sources and describes valuation methods of urban trees. The practical part deals with the characteristics of the interested area and the methods used in the valuation. The part of results includes the valuation of the identified tree species.
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Evaluation of the own production supplies in the agricultural sector
JEDLIČKOVÁ, Sára
The Bachelor's work provides information about the means and methods of evaluating and accountig for animal and plant products in agricultural sector. In relation to accounting it describes showing these items in the accounting sheets. The main aim of this work is an assessment of these means and methods of evaluating at a selected business subject active in the field of agriculture. In the practical part there are calculation methods of the Agricultural company Olešník assessed, both in animal and plant farming in the year 2019, with suggested calculation methods stated in the theoretical part. As a means of comparison there is a percentage prediction of commodities profits selected according to the company sale prices in 2019 used. According to the stated comparison there is a more suitable calculation method suggested. In the end of this work you can find a general view of this company, in the meaning of costs, profits and the result of farming, both before and after the funds are taken into consideration.
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Methods of building price determination
Pěnčíková, Kateřina ; Vázlerová, Marcela (referee) ; Tichá, Alena (advisor)
This thesis defines the methods of building price determination. In my work I tried to explain the concepts related to budgeting and valuation, to describe and use methods for determining specific prices for my chosen family house in the town Bílina. The first part is used to get acquainted with the terminology related to the creation of the budget and the use of valuation methods in construction. I also tried to describe the principles and rules of budgeting and specific valuation methods, which I used on my chosen family house. The second part contains a practical solution to the problem. First, I create a budget in the budget program BUILDpowerS and then, here I use valuation methods and create prices for a family house. Finally, I compared the prices, which were created using valuation methods and the created budget, evaluated and its subsequent use.
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Analysis of budget detail differences depending on the level of documentation
Hrstka, Lukáš ; Biolek, Vojtěch (referee) ; Tuscher, Martin (advisor)
This thesis is dedicated to comparing overall prices as well as the creation of budget indicators in individual phases of documentation for buildings belonging among public orders. The thesis primarily determines fundamental terms and definitions regarding this issue. The creation of a new database for the buildings that is compiled of twenty subjects projected in the last four years is described in the second more detailed part. Objects in this database are indexed by temporal indexes for the sake of future more accurate comparisons and the creation of indicators. The comparison of the objects' prices in different phases of documentation can be found in this part along with two calculated specific budget indicators corresponding to unit price per one cubic meter of building volume and to the price per one meter squared of floor area. The average indicator for informative price based on previous indicators is then created for faster evaluation of similar types of objects in their study phase. Performed research has revealed significant differences between study phase prices and the prices of more detailed phases of documentation that can negatively affect the future of a specific project. The main conclusion of this thesis are average overall unit prices for civil constructions, production and service buildings as well as other specific buildings. In the final part I have created methods of a more accurate calculation for the unit price of buildings in the study phase of documentation.
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Ocenění bytové jednoty 2+1 ve městě Vyškově pomocí porovnání administrativní a tržní hodnoty
Zehnalová, Michaela
This bachelor thesis deals with valuation of real estate, specifically housing unit 2+1 in Vyškov, using two methods and the development of the real estate market in the last decade. The thesis summarizes the basic definitions of technical expertise sphere, especially the history of technical expertise, ways of valuing real estate used in Czech Republic and the development of property prices. Furthermore, the work is devoted to the specific valuation of the housing unit chosen by two methods, governed by the applicable legislation of the Czech Republic. The valuation results are then compared and evaluated. The next part is an analysis of the development of real estate market prices in the South Moravian region and then in the Vyškov district in the last decade. At the end of the thesis there is a discussion of the prices and the current situation of the real estate market with regard to future price developments.
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Porovnání výše rozpočtových investičních nákladů novostavby RD s věcnou hodnotou řešeného objektu stanovenou dle oceňovacího předpisu
Smolinská, Radka
The aim of the thesis is to define the basic terms used in the area of valuation according to the law, the definition of concepts and principles in budgeting. In the practical part of this thesis is determined the price using itemized budget, then valuation of the solved house according to the valuation regulation and then the comparison of the amount of these investment costs of the new building with the material value of the object determined according to the valuation regulation. At the end of the thesis, all the prices are compared with the real implementation price and determined where the largest deviations occurred.
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Estimation of company’s value
Žáková, Marie ; Bělíček, Vít (referee) ; Kocmanová, Alena (advisor)
The master’s thesis is focused on estimation of FAGRON a.s. company value based on the revenue methods of valuation. The theoretical part of the thesis defines the basic concepts and methods of valuation. Revenue methods of valuation are described in detail and subsequently, they are applied to evaluate the analysed company in the analytical part of the thesis.
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Analysis of valuation of a building object by cost method
Somerlíková, Martina ; Výskala, Miloslav (referee) ; Aigel, Petr (advisor)
This bachelor thesis is concerned with the valuation of sports halls in a cost way, whose trend of the construction is becoming biger. The aim of this thesis is to analyze the volume shares of prices and compare them with the item budget, finding the correct average height of the hall, come to the genesis of coefficients of conversion of the basic prices K1 to Ki and determine the unit price per m3 of enclosed space. The theoretical part defines the basic terms and definitions that relate to this issue. The practical part is concerned with the analysis of seven sports halls. Subsequently, their price shares are compared with the Decree No 441/2013 Coll. and evaluated.
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Property valuation for mortgage loans in the Czech Republic
Kovářová, Petra ; Bejšovec, Jaroslav (referee) ; Staněk, Roman (advisor)
The subject of this bachelor's thesis focuses on an assets valuation, especially on residential real estate for banking purposes. The thesis is devided into two parts. The first part explains the theoretical concepts which are closely linked to an asset's evaluation, while the second part focuses on the practical areas which presents an expert opinion based on comparative methods when the price of a specific property is determined.
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