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The Identification of the Demand
Feldbabel, Vít ; Fotr, Martin (referee) ; Luňáček, Jiří (advisor)
The aim of this thesis is to work out demand for various kinds of commodities of current consumption by conducting a survey. From the polled data, a function of price demand elasticity of selected commodities is drawn up, on which suggestions to sellers for turnover maximization is based.
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Company Investment Strategy
Svoboda, Filip ; Krátký, Petr (referee) ; Čižinská, Romana (advisor)
The diploma thesis deals with the issues of a company´s investment strategy. The aim is to propose an investment portfolio that will meet the company requirements regardless of its field of business, efficiently utilize various financial instruments and, at the same time, meet the requirement of liquid money.
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Value added tax in accounting
Šodková, Petra ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
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Analysis of Revenue Recognition in accordance with the Czech Accounting Legislation vs. IFRS
Bezděk, Jan ; Vašek, Libor (advisor) ; Procházka, David (referee)
The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP).
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Execution of budget in local government units in specific municipalities Mezihoří and Křenice during years 2011-2012
Němečková, Stanislava ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis is examining the functionality of the local government in the Czech Republic. The main aim of the thesis are basic local government units called municipalities, the municipal budget and all issues related to it. Also it focuses on the recent accounting reform, its basic goals and the consequences resulting from it. Theoretical knowledge gained in the first part of the thesis is applied into the practice in the second part of thesis, which focuses on the execution of the budget in two municipalities Mezihoří and Křenice. It describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both villages. The thesis describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both.
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Financial Aspects of Municipalities Doing Business
Tesařová, Nikola ; Peková, Jitka (advisor) ; Luštický, Martin (referee)
This bachelor thesis "Financial Aspects of Municipalities Doing Business" presents an analysis of management of the city Chrast, focusing especially on business activity of the city. The main goal of this work is to evaluate the revenue from business of the city Chrast from 2011 to 2014 and their use for the funding of the city development. This work consists of two parts: a theoretical and a practical. In the theoretical part according to the selected literature and laws are defined the basic concepts concerning municipality, its financial management and budget. Then this work describes budget revenues, budget expenditure, specification of the municipal property and provision of public goods through established organizations. Business activity and types of business forms of the city are also explained in this work. The practical part is focused on the development of the financial management of the city Chrast, the analysis of financial management of a nonprofit organizations of the city, definition of subjects with which the city co-operates and an analysis of revenues from business activity of the city.
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Revenues from the perspective of the Czech accounting legislation and IFRS
Kašpar, Michal ; Procházka, David (advisor) ; Vácha, Petr (referee)
The thesis deals with a comparison between legislation of revenues in the Czech accountancy on one hand and in International Financial Reporting Standards on the other hand. Text concerns itself with the theoretical determination of revenues, the description of the Czech accounting regulation of revenue and the revenue recognition in IFRS. The thesis on the basis of general criterions compares revenues with respect to the Czech accountancy and with regards to IFRS and solves revenue recognition for chosen business activities. The main aims of the thesis are the analysis and the comparison of the current regulations of revenues in chosen accounting systems.
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Business Plan and its analysis
KAPACH, Natallia Ivanovna
This bachelor's paper "Business Plan and its analysis" is focused on the importance of small and medium businesses in Czech economy, their advantages and disadvantages. The goal of this paper is based on a new buisness in the area of service, setting a start up budget and evaluating the effectiveness of the business enterprise. First, market and competition will be analyzed. Then follows a financial plan for the cost of starting a business and the sources of coverage. Further, a calculation of estimated costs, revenues and results of the operation of the enterprise will be performed. Finally, the return will be carried out to illustrate the effectiveness of the company.
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