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Hodnocení finančního zdraví podniku z pohledu účetnictví v oblasti dopravy
TELECKÝ, Martin
The dissertation deals with the Evaluation of Transport Company´s Financial Health from the Perspective of Accounts in Area of Transportation. The public transport ranks among the industries demanding major public financial resources. The submitted dissertation analyses the financial health evaluation of a company in public transportation, specifically the public line transport and the municipal bus transport in terms of accounting. The aim of the dissertation is to discuss and design a calculation of the provable compensatory amount in financing the public line transport and municipal bus transport pursuant to Government Decree No. 493/2004 Sb. and Regulation No. 296/2010 Sb. and the methods of reimbursement of subsidies in regional transport. The provable loss (compensatory amount) expresses the "subsidy" which the transport company providing the basic transport services is entitled to. The analysis of this topic explains the financial deviations which may occur in the course of a transport year upon establishing the underlying and real financial models, i.e. on the basis of the structure of economically substantiated costs and revenues. The underlying financial model expects the estimated amounts of cost and revenue items and the reality reflects the methods established in the internal guideline of the transport company. The outcome of the dissertation may be used as a comprehensive picture of the issue and, last but not least, as a possible recommending and control element in the transport company financing. This is related to the classification of cost and revenue items affecting the amount of the subsidy and to the design of effective classification in individual groups of economically substantiated costs on the basis of their explanatory power. The dissertation includes the regression equation which is used both as an indicative preview for calculating the average minimum amount of compensation of the existing transport companies and for the purpose of determining the expected compensation in the framework of the future selection procedure in public line transport and the municipal bus transport. The dissertation also offers a brief methodology that identifies the anticipated operating costs from ensuring transport services, assigning them to the appropriate groups of economically substantiated costs.
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ACCOUNTING IN ACQUACULTURE
TELECKÝ, Martin
Accounting as a fundamental basis for reporting the property, resources, results of economic performance, as well as an indirect background material for monitoring parameters of the environment, evaluation of legislation changes and also political ambitions, represents an irreplaceable and, at the same time, complex activity. Accounting is based upon the basic standards and legislation, but it cannot grasp all. What is more, this industry is very specific and locally dependent.
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Fixed expenditures on road transport by motor vehicle in practice
TELECKÝ, Martin
As a bachelor´s thesis topic I chose fixed expenditures on road transport by motor vehicle in practice. This is because this fixed expenditures on road transport proposed by Mr. Deputy Michal Doktor became no longer a novelty in 2009. I am going to look at how everything worked, or in most cases had worked before forming fixed expenditures on road transport. I mean, how a taxpayer applied and applies a tax expenditure for really consumed fuel. In the practical part I am going to deal with specific cases of application of the fixed expenditures on road transport by motor vehicle.
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