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Depreciation of intangible and tangible long-term property and its consequences
Solarová, Jana ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor's work examines the tangible and intangible assets and its depreciation. The aim is to understand the process of tangible and intangible assets lifespan with increased emphasis on depreciation and with it associated consequences and to prove predetermined hypothesis. Each chapter contains illustrative examples to strengthen the thesis comprehension. The practical part is focused on the analysis of the depreciation methods as well as the application of a deferred tax at the most significant companies in the Czech Republic. Investigation confirmed that in real business life a few of the large variety of methods are used. In fact, the most common are simple and time-saving depreciation methods. These are unfortunately not always correctly expressing the wear rate; such is currently the most widely used method of straight-line depreciation.
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Utilisation of various types of financial resources in investment activities of a company
SVOBODOVÁ, Jiřina
The bachelor degree work focused on the decision-making process in the field of capital expenditures with regard to the way of using various sources of funding. The work describes capital planning, investment strategies for companies, division and determinants of capital expenditures and it introduced the methods for capital expenditure efficiency assessment and sources for their funding. The author analysed one capital expenditure in a joint stock company implemented in 2006; the analysis was carried out in two phases. During the first phase, we assessed the financial health of the company and tried to find out whether some methods of asset acquisition could endanger the financial stability of the company. During the second phase we carried out calculations for the considered methods of asset acquisition with regard to expenditures and tax savings and we chose the best method of capital expenditure funding.
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