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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Financial planning - financial reporting.
 ŠTĚRBOVÁ, Jana
This diploma thesis deals with the compilation and planning of financial statements for a business entity engaged in agriculture, namely animal and plant production and electricity production through a biogas plant. Following the activities of the entity, the financial statements were prepared in two variants, a realistic variant and a pessimistic variant. The realistic variant deals with probable real economic developments and the pessimistic one deals with the possible consequences of a decline in revenues from electricity generation. Subsequent analysis of the compiled statements confirmed the importance of the biogas plant within the economic activity of the entity and also verified the necessity of drawing agricultural subsidies.
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Evaluation of the efficiency of the investment project on the farm
 ŠTĚRBOVÁ, Jana
The subject of this work is to evaluate the efficiency of an investment project in an agricultural company. The intended investment is the construction of a biogas station. Two investment options are analysed. Because the company has a possibility to ask for drawing a subsidy from the Program of the countryside development, the first option is without drawing a subsidy, and the second option is with a subsidy. Evaluation of investment efficiency is carried out by static and dynamic methods. Then the impact of the project on the financial stability is rated using financial analysis. Based on performed calculations, though the option with the subsidy generates better results, it is detected that both variants are effective, and both reinforce stability of the company
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