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Projekt financování zemědělské techniky s využitím cizího kapitálu
Kukumbergová, Iveta
The bachelor thesis focuses on available variants of financing agricultural machinery using outside capital in the branch of agriculture. The theoretical part defines basic concepts arising out of the topic, such as investment credit, leasing, subsidy. The second part concentrates on finding a suitable form of financing the company of AGRA Řisuty s.r.o.. The result is grounded on basic evaluation of financial and economic situation in the company and incorporates available market options, including the subsidy instruments.
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The Analysis of Longterm Assets Acquisition with a Focus on Leasing.
KALBÁČOVÁ, Lucie
This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the company. For the fixed assets acquisition, the company may provide leasing, instalment sale or bank loan. Evaluation of the best variant of assets acquisition (from the Servistrade provider?s viewpoint) was done in terms of cash flow, income tax and VAT. The evaluation was also conducted from the perspective of the tenant MMC Pardubice s. r. o.
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Car leasing
MATULOVÁ, Věra
This master thesis deals with lease financing as one of the possible forms to acquire tangible investment goods. Furthermore other possibilities such as credit, hire purchase and cash purchase are evaluated. Based on the offers and other conditions proposed by companies, the objective of our investigation is to judge advantages and disadvantages of the individual financing products and choose the best option for enterprisers. The car was chosen as an example of the tangible investment good. This thesis is divided into two sections. The first theoretical part is focused on the particular possibilities of the financing of the tangible investment good and their tax and law aspects as well as their advantages and disadvantages. The second practical part is based on analysis of the leasing and credit products from following institutions: UniCredit Leasing CZ, a. s., CSOB Leasing, a. s., Credium, a. s. and Commercial Bank, a. s. The conditions and services provided by these companies are compared at the beginning. Calculations are performed for the particular car. The comparison is made from the point of view of all financial costs as well as discounted costs. Finally, all products are compared and evaluated not only according to their financial aspects but also according to other offered conditions and services.
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Current Assets Purchase By The Medium Of Leasing,Credit Sale Or Credit
PLÍVOVÁ, Jana
The objective of this bachelor thesis was the description of the different alternatives of purchase of long-term tangible property in conditions of a concrete accounting entity. Different alternatives can be taken into account, for exemple: internal resources, by the medium of leasing, bank loan or installment financing. In my thesis all methods mentioned above are described both from fiscal and accounting point of view. Further the advantages and disadvantages concerning the methods are mentioned. In practical part there is a concrete realization of purchase of long-term tangible property in conditions of a concrete accounting entity. Billing, accounting procedures, total cost numeration and tax savings are depicted on this tangible property. In conditions of the concrete accounting entity according to the total comparison - the best alternative from the fiscal point of view is chosen .The best alternative from minimum cost point of view is the purchase by the medium of installment financing. This alternative will be appropriate when the company doesn´t have enough internal financial resources.
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