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Tvorba a použití rezerv v lesním hospodářství
Meluzín, David
The Bachelor´s thesis deals with reserves from the accounting standpoint with the focus on forestry. The theoretical part comprises of the legislation definition of reserves, their characteristics, categorization, accounting of reserves and the lev-erage on profit and loss created by reserves. Further, the international legislation of reserves is defined. Lastly, the theoretical part targets a specific accounting re-serve produces in forestry, namely the reserve at silvicultural operations. The practical part contains the analysis of this specific reserve in the Lesy města Brna Corporation. The conclusion contains internal directives, constructed based on the findings of the analysis, which eliminate the shortcomings identified in the pro-cess of the reserve creation.
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Analýza nákladů a rentability odvozních souprav
Veselý, Jiří
This bachelors thesis is focused on road transport of wood, exactly on comparing of a cost and a profitable of mens of transports with hydraulic crane (HC) and withou HC. A profitable is researched from point of view of an efficiency of use of each species. The research compares a cost obtained in practice. A research is finding differences between each species of a cost. Factor that affects a real cost as is for example a driving distance and the need to load costs for both modes of transport are included into the results. Optimalized data are comparing under different conditions which are commonly occuring during operaion of a cargo trucks. Based on results and comparing all of the datas it was made a decision scheme. This scheme is easily readable and usable. Finally of the work is researched a variant of a transport tandem, which is becoming in common practice often used.
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