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Receivables Management in Corporation
Zajičková, Ľubica ; Javorčíková, Ildikó (referee) ; Pěta, Jan (advisor)
This bachelor thesis is elaborating the management of receivables in a capital company. The main goal is to analyze the approach of a concrete company in dealing with receivables and the way of securing them to prevent their possible enforcement, whether by judicial or extrajudicial means. In analyzing receivables, there were considered not only some calculations of financial indicators, but also on analyzing those receivables, which were maturity period overdue. Based on interpretation of the result of the receivables analysis, a possible solution was presented, which could by applied in this capital company to raise efficiency in receivables management and to enhance payment regularity of purchasers.
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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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Accounting Directives for Company
Machačová, Hana ; Ševčík, Jan (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company ITAB Shop Concept CZ, a.s. The first part is devoted on theoretical background of internal directives, accounting and inventory valuation and legislative bases governing the formal and concept aspects of these documents.. The second part contains a company introduction and evaluation of the existing guidelines. The last part contains draft of internal guideline dealing with comprehensive inventory valuation and accounting of stocks.
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Synergies of Mergers Identification in Mechanical Engineering Companies
Pěta, Jan ; Hrvolová, Božena (referee) ; Sedláček, Jaroslav (referee) ; Živělová, Iva (referee) ; Režňáková, Mária (advisor)
The dissertation deals with different approaches to determining the value of synergies of companies implementing mergers in the mechanical engineering industry in the Czech Republic. This topic was chosen because of the high number of mergers, as well as the failure to achieve the effects planned. As a result, the consequence of such transactions is not the expected value growth for the owners. In the theoretical part of the thesis, mergers are defined from a legal point of view, and the historical development in the studied area is described. Based on the results of previous research, the systematization of the motives of mergers was carried out. The most common reason is the planned economic benefits in the form of cost savings or revenue growth. This part also describes the merger efficiency evaluation procedures used in previous research. Two approaches were identified, the first based on financial analysis indicators, and the second on discounted cash flow. The main objective of the dissertation is to propose adjustments to the procedure of valuation of companies implementing mergers in order to make it possible to identify the formation of synergy. Therefore, the data of companies operating in the mechanical engineering industry from 2004 to 2011 was used. As part of factor research, statistical tests of significance and dependence were used; the methods of classification and regression trees, as well as the linear regression model, were used to predict synergy. First, using the revenue indicators and operating profit, the transactions were divided into successful mergers and unsuccessful mergers. Based on this division, statistically significant differences in the financial analysis indicators were identified between companies implementing successful and unsuccessful transactions. Statistically significant differences were identified in the indicators of labour cost to revenues, depreciation to revenues and asset turnover ratio. All of the companies examined (target, bidder and newly created) were valued using the discounted capital cash flow method. Based on this valuation, factors that affect the value of the synergy achieved before implementation of the merger were identified. The indicators of return on assets, short-term financial assets to assets, cash flow to assets, and cash flow to interests were identified as statistically significant. These indicators were subsequently used to create prediction models. The first model predicts whether synergies will be achieved, and the second model predicts what the value of the synergies will be. The second model was subsequently incorporated into the pre-merger company valuation model
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Receivables Management in Corporation
Pospěchová, Marie ; Kňurová, Eva (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the issue of receivables management in the business corporation, especially those receivables that already have elapsed maturity. The theoretical part of the bachelor thesis characterizes primarily basic concepts in the area of receivables for easier understanding of the issue. The practical part of the bachelor thesis is devoted to the analysis of receivables in individual years of the selected business company and to the overview of the receivables management of given business company.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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Accounting Directives for Company
Veselá, Natálie ; Bělušová, Kristýna (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the creation of an internal directive for a specific selected company. The work is divided into theoretical, analytical, and proposal parts. The first part presents the issue of internal policies and clarifies basic concepts that are important for the design part. In the second part of the thesis, basic information about the company is provided, and an analysis of selected indicators and evaluation of the current state of the specific internal directive of the company is carried out. In the last part, a proposal for an internal directive - a wage regulation dealing with the setting of rules for remineration system and evaluating the company's employees - is created.
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Accounting Directives for Company
Boudová, Pavlína ; Srbová, Pavla (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with the internal company directives of the Czech company JEZAT, s.r.o. The first part of the thesis focuses on the theoretical background of the internal company directives and the definition of basic concepts related to employees. The second part contains basic information about the company and evaluation of the current state of the company. The last part contains a proposal for a new internal company directive, which is focused on employees and specifically on the work rules.
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Accounting Directives for Company
Peštálová, Barbora ; Sághy Estélyi, Kristína (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive for the area of the internal wage regulation of the agricultural cooperative. The first part defines the theoretical basis for internal company directives, the employment relationship, remuneration of employees, calculation of the wage and their accounting. The second part presents and analyzes the selected agricultural cooperative and identifies the problem. The last part deals with the solution of the problem, the result of which is the creation of a comprehensive internal wage regulation.
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