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Finanční podpory a specifika účtování v zemědělském podniku
ŠEDIVÁ, Jana
The content of this thesis is the financial support and the specifics of bookkeeping of a chosen agricultural company with the aim of describing different types of tax records and analysing the effect of grant titles on the economy of the firm. In the theoretical overview I evaluate the general politics of grant titles and characterize the available subsidies and financial support funds for agricultural subjects in addition to an overview on bookkeeping and the current state of agriculture in Czech republic. The applied part of the thesis contains the detailed analysis of all received grants of the chosen company. For the operational and investment grants the billing from a tax record point of view is further investigated. To complete the given task of this thesis I evaluated the finances of the company from internal bookkeeping documentation. I analysed the temporal development of the company's economy over a 6-year time period through personal interviews and discussions. This work applies for an agricultural subject that provides tax records and is specialised in mixed production of farm animals and plants. Since the farm's main interest lies in animal production, I chose to carry out a detailed calculation on the costs of cow milk production. It turns out that this commodity is cost-effective even without additional grants that the company receives every year. The total yearly amount of subsidies reaches around 2 500 000 Kč, which is approximately 20 % of the company's total gain. The largest proportion of financial support is provided by the grants SAPS - single application per area and ANC - mountain areas and other areas with natural and other special restrictions. This analysis shows that the chosen agricultural company is highly dependent on grant support.

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