National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Diversification of agricultural enterprise
NAVRÁTILOVÁ, Jana
The purpose of this master thesisis to familiarize with diversification possibilities of the agricultural enterprise as well as to compare the economics ofproduct oriented farmer with the economics of agricultural enterprise after utilization of environmental donations and with ecologically oriented farmer.For this comparison I created three real enterprise diversifications. Diversificationsare particularly designed for a different approach to land usage, intensity and the amount of donations. The practical part is devoted to grants utilization from European Union funds for conventional agriculture and to the possibilities to obtain additional donations after diversification of agricultural enterprise to ecologically oriented one or to enterprise were agri-environmental measures was applied. The last part is focused at assessing funds? performance in various types of agricultural enterprises and finding the most profitable type.
Taxation and grant of agricultural company - influence accounting methodist and relation to income from operations
NAVRÁTILOVÁ, Jana
This bachelor thesis deals with tax and grant issues concerning a subject being in business in the agricultural sector. The objective is to elaborate more precisely these issues with regard to the impact on accounting and with a resultant relation to the final net income. Theoretical base of the application in the agricultural enterprise Jari Agro, Ltd. is mentioned in the practical part of this bachelor thesis. Grants are crucial for present agricultural entrepreneurs. I described the influence of these grants (drawn by enterprises) on the final net income. I also noted the impact of taxes on the final net income. All data needed for the compilation of this thesis were found out from the basic company statements {--} balance sheet and profit & loss statement for the years 2005 - 2007, from the literature and from the Internet.

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