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Tax Optimisation of Car Purchases by Entrepreneurs
Honzl, Jiří ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is dedicated to a comprehensive analysis of the tax aspects associated with the acquisition of automobiles and offers a strategic plan for optimizing the tax base and cash flow. The work defines key concepts and examines the differences between credit and leasing financing of vehicles, with an emphasis on their impact on the tax base of legal entities. Various purchase scenarios and their effects on the financial health of the company are demonstrated through a case study.
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Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Determining the amount of economic rent for low-energy buildings
Betáš, Michal ; Gardášová, Alena (referee) ; Klika, Pavel (advisor)
The task of the thesis is to determine the economic rent for passive residential building. Work first defines the essential terms related to the topic of economic rent, then it continues with theoretical determination of the economic rent, which consists of the costs and a reasonable profit. The determination of economic rent for residental Pasove building is done through inserting real values to a pre-described method of calculation. The result of diploma thesis is the determination of economic rents in number of 8 variants with varying degrees of capitalization levels and discount rates. Identified economic rents are finally compared by direct comparison with similar flats and evaluated.
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The Proposal to Extend the Firm's Machinery Production
Caha, Marek ; Both, Oldřich (referee) ; Mikulec, Luděk (advisor)
The thesis deals with layout of mechanical production in the construction company, a former plumber's workshop. Data is based on real possibilities of the existing Stavebniny ILN. The first part of the thesis focuses on the theoretical bases of layout issues and a matter of suggested solutions. The second part of the thesis contains with calculations and production capabilities of Stavebniny ILN.
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Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
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Determining the amount of economic rent for single-family house in Brno
Kubásek, Petr ; Gardášová, Alena (referee) ; Klika, Pavel (advisor)
The objective of the thesis is to determine the economic rent amount for a family house located in Brno. The concept “economic rent” refers to the amount of payment that brings adequate profit to the landlord. First, all the factors are identified that compose cost rent, i.e. the rent of mere providing and maintaining a property. The main variable is represented by the reproduction value of a dwelling. For the purposes of this thesis, the reproduction value is determined using the cost method (in agreement with the evaluation regulation). Second, the capitalization rate is determined so that an adequate profit could be calculated. The following two methods are employed: the surcharge method and the method of comparison with the financial market. The thesis presents seven alternatives of an economic rent, depending on the interest rates. Lastly, the calculation of the rate of return is performed, along with a correctness test of the calculation of the economic rent amount.
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