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FINANCIAL SUBSIDIES IN THE AGRICULTURAL COMPANY
POSPÍCHALOVÁ, Marie
This thesis is focused on evaluation of the disposal of financial subsidies in the agricultural company in the South-Czech region in years 2003 {--}2007. The company is noted as ``A{\crqq}. The theoretic part defines investments and their financing. There are mentioned methods of investment efficiency evaluation in this part and further appraisal of investment from the point of view of requirement, range and effect. The practical part includes characteristic of the chosen agricultural company and evaluation of impact of received subsidies.
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Specifics of accounting in agricultural enterprise
CINKOVÁ, Zdeňka
The purpose of this work, which theme are the specifics of the farming business accounting, is to describe, in the theoretical part, the accounting system of the farming business with the focuse on it{\crq}s specific rounds from other enterprise subjects. Especially it is concerned on accounting the property (preferential limits of milk, basic cow drove, animals in the supply category, plant production). Even the dotation politics of the state and the European union is mentioned in connection with the acquisition of property. The work contains the resources of property coverage and the final accounts of farming business. The practical part is focused on the examples of accounting of the specifics of the farming production of the farmer{\crq}s cooperation ``Vysočina{\crqq} Polná. The part of the work is also the overview of the company{\crq}s dotations and their influence upon the trading income. At the end of the work, there is given the balance and the income statement and losses of the company for the year 2006.
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Supports from European Union in the sphere of agriculture and their application to select agricultural company
PAXOVÁ, Veronika
The title of this thesis is "Supports from EU in the sphere of agriculture and their application to select agricultural company". It focuses on analysis of subsidies in the farming business "Společnost, s. r. o.". The European union provides several subsidies for agricultural companies in the Czech Republic. All these subsidies are intent on saving the nature. The agricultural companies must fulfil some special conditions of the European union. At present Společnost, s. r. o. enjoys some supports from European union and from national financial resources such as: Single area payment scheme(SAPS), Top-Up, Agroenvironmental measure, Less Favoured Areas and some special national subsidies. As a result of this thesis is a proposition of taking advantage of "Program rozvoje venkova" and creation of the project for Společnost, s. r. o.
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