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Evaluation of the Financial Situation of a Company and Proposals for its Improvement
Barilková, Eva ; Vrtalová, Jana (referee) ; Bartoš, Vojtěch (advisor)
BARILKOVÁ, E. Company financial assessment and optimization. Diploma thesis. Brno: VUT Brno, 2013. The diploma thesis specializes in financial management of state-funded institutions established by territorial autonomy, with focus on primary schools. The thesis is divided into theoretical and practical part. The theoretical one describes state-funded institutions and analyses system of financing elementary education in the Czech Republic. Practical part applies the theory on a specific case of primary school. Primarily with focus on financial flows from the state and municipal budget as a founder of the primary school. I also analyse alternative ways of funding, which are gained through own activities (e.g. EU structural funds). The final part includes the plan of financial optimization of this primary school.
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Analysis of Management and Accounting Correctness of Specific Areas in Case of a Contributory Organization
JEDLIČKOVÁ, Sára
The aim of this diploma thesis was to evaluate the correctness of accounting of selected specific areas of assets and sources of financing and to propose methodological improvements in these areas. The theoretical part describes contributory organizations as one of the types of state non-profit organization. It focuses on selected specifics of acounting in this sector, such as fixed assets, funds, subsidy policy, and in the area of corporate income tax.The practical part analyzes selected specifics of the contributory organization in the accounting area, where emphasis is placed on the analysis of accounting methodologies of a particular contributory organization established by a territorial self-governing unit and in the field of taxation. As a secondary aim of the work was proposed complementary activity. In connection with this activity was determined cost allocation according to a suitably chosen schedule key and determination of costs according to the chosen calculation formula. The conclusion of this thesis is an evaluation of selected specific areas of accounting methodologies. The following are recommendations that lead to a more effective way of bookkeeping in this organization.
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Financing of a Contributory Organizatin:The Case Study
KAŠPAROVÁ, Lenka
Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.
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Financial Statements and the Determination of the Income Tax in Terms of an Allowance Organization
HAVLÍČKOVÁ, Veronika
This thesis focuses on the accounting analysis of allowance organization and puts the emphasis on the final accounts. The aim of this thesis is to evaluate the steps of the final accounts formation of one chosen organization and onwards, to set the tax base of the income tax of legal persons. The in-house sources of one chosen organization were used to make these analyses. The theoretical segment, as well as the practical one, form this thesis. The theoretical segment describes state-funded organizations founded by the local self-government unit and gives a detailed description of the process of the final accounts formation and the tax liability determination. The practical part of this thesis focuses on the evaluation of the methods used by the state-funded organization of Kulturní dům Blaník Vlašim. The recommendations leading to the improvement of the procedures used for the final accounts form the conclusion of this thesis.
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Non-profit organizations and their position in the Czech formal and informal Education
Dvořák, David ; Lorenzová, Jitka (advisor) ; Vincejová, Eva (referee)
Topic of the diploma thesis is the position of nonprofit and contributory organizations in czech formal and informal education. The theoretical part describes the position of nonprofit organizations in formal and informal education. Attention is paid to definition of the terms non-profit and contributory organization, the concepts of formal and informal education and the laws regulating the action of non-profit and contributory organizations in the field of education in the Czech Republic. In the practical part, the qualitative survey is realized, focused on the position of nonprofit and contributory organizations in the field of formal and informal education from the perspective of their directors. The research based of semi- structured interviews with directors of the nonprofit organizations finds what positive an negative effects influences activities of the stated organizations in formal and informal education and how is the cooperation with state authorities. Among the most important findings is, that the nonprofit sector is fully established in both formal and informal education in the Czech Republic, the availibility of grants is good, although the administrative burden is very high. Another important finding is, that the directors are mostly satisfied with the state of nonprofit sector in...
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Most frequent deficiencies in the management of selected governmental organizations established by Středočeský kraj
Sajdlová, Šárka ; Zeman, Pavel (advisor) ; Marková, Jana (referee)
The Final Dissertation is oriented on economy of organisations established by District. The theoretical part describes control as one of the management tools, dividing of the public control to outside and inside part and legislative framework of the public budgetary control. The practical part of the Dissertation brings an overview of the most often and repeating faults in economy of the organisations established by the District of Central Bohemia (several types of schools and school type of organisations) based on research evaluation of the a audit documentation. The target of Dissertation is to draw attention to consequences of the fault operations which can be finding in organisations economy. There was found (by analysis and solution comparison of the single audit protocols) that most often faults were in areas of accounting, stocktaking, internal audit system, creating and using funds and internal directives. Generally there is possible to claim that there is no improvement in organisations economy during the analysed five years period and there are still the same long term faults. There are only a few areas where slight improvement is achieved. It implies a necessity to set up and keep internal control system, to monitor changes in legislation and continuously train the responsible employees.
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Komercializace a její vliv na ekonomiku středních škol
Kozumplíková, Veronika
The work deals with the influence of commercialization on the economy of secondary schools. The aim of this work is to determine the volume of commercialization, i.e. the amount of incomes which comes from additional activities, also in relation to various fields of education, to secondary schools. It is also aimed at determining whether these incomes are a complement to or a substitute for current incomes of secondary schools and what the motives for carrying out additional activities are. The theoretical part of the work deals with education in the Czech Republic and then is focused on secondary education and the financing of secondary education. It also deals with the commercialization process and its influence on the public sector. The practical part of the work analyses the volume and structure of the commercial activities of secondary schools of the South Moravian Region and also studies the scope of business activities and motives for commercializing of selected secondary schools. The results obtained are then evaluated.
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