|
|
Evaluation of Economy of a Selected Association
Jamrichová, Adela ; Snášelová, Janka (referee) ; Lajtkepová, Eva (advisor)
This bachelor thesis is focused on the overall evaluation of economy activities of selected non-governmental non-profit organization, which is Bulharský spolek. The first part, which is theoretical, describes the non-profit sector in the national economy and the issue of fundraising. The second, analytical, part of the work deals with the classification of incomes and expenditures of the association during the years 2017 – 2021 and based on the results of the analysis, an evaluation of the organization´s economy is done. The final part of the bachelor thesis deals with own solutions to improve the financial situation and economy of the association.
|
|
|
Cost Management in Construction Company
Nedbálek, Michal ; Kruntorádová, Markéta (referee) ; Pavláková Dočekalová, Marie (advisor)
The bachelor's thesis is focused on cost management in a construction company. The work is divided into three parts, namely the theoretical, analytical and design part. Accounting is described in the theoretical part, it is also devoted to the analysis of costs and their calculations. In the analytical part, I first described the company, the subject of business, the distribution of costs, the current calculation of indirect costs and the costing system. In the last draft part, I focused on changing the calculation of indirect cost calculations and changing the company's costing system.
|
|
|
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.
|
|
|
Methods of property valuation in accounting of selected company
PAKOSTOVÁ, Andrea
The bachelor thesis deals with the definition of methods of property valuation in a seleted company on the basis of the Accounting Act and considers the methods that can be used in the actual production or acquisition of assets and when to use them. It shows the problem of the price difference between the moment of the accounting case during the year and the valuation at the end of the accounting period. These findings are further used in the application. of property valuation theory in a selected company and shows possible differences from practice. One of the main goals of the bachelor thesis is to find out what effect the methods of asset valuation have on the economic result. All knowledge of property valuation issues is determined from annual reports and analysis of information obtained from employees of the selected company.
|
|
|
Evaluation of Economy of a Selected Association
Jamrichová, Adela ; Snášelová, Janka (referee) ; Lajtkepová, Eva (advisor)
This bachelor thesis is focused on the overall evaluation of economy activities of selected non-governmental non-profit organization, which is Bulharský spolek. The first part, which is theoretical, describes the non-profit sector in the national economy and the issue of fundraising. The second, analytical, part of the work deals with the classification of incomes and expenditures of the association during the years 2017 – 2021 and based on the results of the analysis, an evaluation of the organization´s economy is done. The final part of the bachelor thesis deals with own solutions to improve the financial situation and economy of the association.
|
|
|
Study of Valuation of IT Products in a Selected Company
Kyselková, Veronika ; Mrázová, Katarina (referee) ; Jurová, Marie (advisor)
This diploma thesis is focused on the valuation of IT products in a selected company. The thesis is divided into four parts. The first part is theoretical, the second part describes the company's business and evaluates its valuation in the company. The third part contains proposals for solutions and the last part contains the conditions of implementation and benefits. Based on the performed analysis, the most suitable option will be chosen, which will be the best for the company.
|
|
|
Hospodaření podniků v oblasti infrastruktury zdravotně orientovaného cestovního ruchu
MATOUŠKOVÁ, Hana
The dissertation thesis is focused on the management of companies in the field of health-oriented tourism. Business management is conceived in a broad context, not only as traditionally in terms of financial indicators, but also in terms of strategic management of companies, in connection with management competencies. The aim of this work is to assess the economy of companies in the field of health-oriented tourism infrastructure and to propose methods and procedures applicable to the development of health care as a whole without the need to increase funding sources and propose a possible model for sustainable functioning of health-tourism businesses.
|
|
|
Analysis of the Economic Result and its Settlement in a Business Corporation
HUSÁKOVÁ, Markéta
The aim of the thesis is to find out the economic results in Lesní společnost Ledeč nad Sázavou, a.s., cost-benefit analysis and proposal of measures for cost savings. The theoretical part of the work is based on professional literature and legislation, which relate to costs, revenues, profit, income tax and financial analysis. The practical part analyses costs, revenues and economic results in the company in 2014-2018. A vertical cost-benefit analysis was used to evaluate the results. Profit before tax was determined, its transformation was shown with the help of the tax base and the current tax and the deferred tax were calculated. Finally, after-tax profit was obtained, and the profit or loss settlement process was explained.
|
|
| |
|
|
Valuation Methods in Accounting
POLÁKOVÁ, Monika
This bachelor thesis focuses on characteristics of selected assets and liabilities. It also describes the valuation methods provided by Czech accounting laws and regulations. The aim of the thesis is to analyse valuation methods of selected balance sheet items according to the Czech accounting legislation and to define their scope of activity on the economic result of the agricultural cooperative. The structure of the assets and liabilities of the cooperative is described by vertical and horizontal analysis. It is detected what specific valuation methods are used for some asset items of the selected accounting entity. Next, apps are applied to other valuation methods used in accounting. These are then compared to each other and their impact on the economic result is determined. The result is a proposal for changes in methods of valuation.
|
guest ::
