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Entrepreneur´s decision making: accounting or tax records
Sochorová, Martina ; Roubíčková, Jaroslava (advisor)
The Bachelor thesis describes all possibilities of a depiction of a business activity of an entrepreneur, which is allowed by the Czech legal legislation. If a sole proprietor chose options at the beginning of his (her) entrepreneurship and he (she) would recognize in the process of the entrepreneurship that option does not suit to him (her), the Bachelor thesis depicts, which way enables to pass to a tax records from an accounting and vice versa. A synthesis of the information and examples facilitates determining which kind of evidence is appropriate for a small and a middle enterprise.
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Causes of failure of new firms in the market
Nestrašil, Boris ; Kešner, Martin (advisor) ; Křížek, Miroslav (referee)
The goal of the Bachelor's Thesis is to find the most frequent causes of failure of new firms in the market during the forst three years. Partial goals are to define the external and internal causes and find characteristics of entrepreneurs, which leads to the failure of the business. Thesis is beneficial for beginning entrepreneurs. They acquaint with factors, which are good to be avoided. The Thesis is based on a research among entrepreneurs, who worked in the Czech market and were forced to stop their activities. The thesis shows the most frequent causes of failure of new firms that cause entrepreneurs or managers. Shows causes of failure of new firms that are caused by external factors and that are not in the competence of executives. The main causes are inadequate planning, poor cash flow, failure of determination of final costumer and competition.
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Identifying the forms and factors of entrepreneurial exit
Habrmanová, Blanka ; Srpová, Jitka (advisor) ; Jarošová, Eva (referee) ; Grácz, Viliam (referee)
Czech economic depends on small and medium enterprises that represent 99.84 % of all active Czech enterprises. Every single region in the Czech Republic is strongly interconnected with SMEs. Every entrepreneurial subject similarly to every person has its parent the founder that set up, managed and developed the business. Despite the enormous progress the humans have made one thing we cannot change and that is the simple time going by and with it related growing old and mortality of humans. There always comes the time in the life of every business founder to leave their business. Further existence of the business unit depends on what exit path the entrepreneur-founder chooses and how he handles this process. Its further existence is the key for the stability of economics and influences the inhabitants' welfare in the region, the business unit comes from. The enterprise can lose or earn much when the founder leaves. The leadership change is a huge intervention in functioning enterprise, and becomes a milestone in its next existence. The European Commission's Directorate General Enterprise and Industry stated that "Approximately one third of European enterprises will need to be transferred to the next generation in the coming 10 years. This means that an average of 610 000 small and medium-sized enterprises will be changing hands each year, potentially affecting 2.4 million jobs." Considering this I carried out the first research among the Czech entrepreneurs about their exit from their businesses so far. Based on this research I can state that the question of entrepreneurial exit is topical for interviewees. More than a half of respondents applied themselves to this question more or less, however only 30 % of them are prepared for the entrepreneur's exit and have a prepared plan. Next 30 % of respondents' firms are endangered by sudden incident because they have no plan for the case of the entrepreneur's exit. One half of interviewees that have already thought about heir exit would like to leave their business in a 5-year-horrizons. Whether the entrepreneur addresses his entrepreneurial exit or not depends mainly on his age, time spent by building the business and the number of employees. The entrepreneurs are attached to their businesses and they retire only reluctantly. The least of interviewees (only 2 % of entrepreneurs) would choose the complete transfer to another family member, i. e. not only passing the manager's post but also the whole ownership share. On the contrary most of the respondents would like to keep at least some ownership share and pass only the control over the firm. Some of the exit path factors are the entrepreneur's age, motivation to set up the business, current situation and expected future progress of the firm, and engagement of other family members within the business. All interviewees that had clear plan of their entrepreneurial exit and would choose passing the business to other family member were pushed into starting the business. When the respondents perceived the current business situation as positive they preferred such exit path that their business would survive. At the same time they would not choose business liquidation when they expected positive further development of the firm. Out of 14 respondents that would like to pass the control to their family member, 65 % stated that other family members were engaged in the business. The higher the age of the entrepreneur the higher the probability that the leaving entrepreneur will pass their business to their family member in some way.
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Sponzoring jako možnost zviditelnění v rámci obchodního podnikání
Patloková, Lenka ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
Práce popisuje specifický prostředek k zabezpečení dodatečných finančních zdrojů - sponzoring. Ten v současné době prochází dynamickým vývojem jak v oblasti sporttu, kultury, vědy, charitativních akcí, tak i v dalších sférách společenského života. Praktické hledisko sponzoringu ukazuji na vzniku a průběhu basketbalového projektu. Na jednom modelu sportovního týmu jsou rozebrány různé formy propagace a strategická koncepce sponzorovaní. Analýzy hodnocení na jedné straně ekonomicky slabšího, ovšem zapáleného a nadšeného podnikatele a na straně druhé ekonomicky silnou, finančně zajištěnou společnost
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Jak si založit podnik
Merklová, Eva ; Dvořáček, Jiří (advisor) ; Tyll, Ladislav (referee)
Práce se věnuje oblasti malého a středního podnikání. Zaměřuje se na první kroky podnikatele spojené se založením nového podniku. Popisuje počáteční rozhodování, tvorbu podnikatelského plánu i zásady úspěšné podnikatelské činnosti. Dále mapuje podporu podnikání malých a středních firem ze strany státu a Evropské unie. Snaží se o hodnocení využívání podpor českými podnikateli.
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"Specificities of small and medium - sized enterprises in ČR and Russia"
Prokhorova, Tatiana ; Vojík, Vladimír (advisor) ; Dudashvili, Marianna (referee)
Vymezení základních pojmů a předpokladů,Charakteristika Ruska a České Republiky, Pravní aspekty podnikání malých a středních firem,Daňová problematika malých a středních firem,Podpora malého a středních podnikání v Ruské federaci,Podpora malého a středního podnikání v České Republice,Instituce pro podporu malého a středního podnikání v České Republice,Instituce pro podporu malého a středního podnikání v Ruské Federaci,Výhody a nevýhody podnikání v Rusku a v České Republice.
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