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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Improvement Proposal for Maintenance of Tangible Fixed Assets in Mechanical Engineering
Matejová, Alexandra ; Zahorová, Zuzana (referee) ; Mikulec, Luděk (advisor)
This master thesis focuses on the issue of tangible fixed assets management in the company HP spol. s r.o. which manufactures plastic bags and various technical parts. This thesis is based on the current state of the company and with attention to key areas such as care of the tangible fixed assets, organization and operation maintenance. The aim of the company analysis is to identify weaknesses and their resulting opportunities. In the next section are presented solutions to problems which were identified by analysis. Economic evaluation of the proposals with their benefits and timetable is carried out in conclusion of the thesis.
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Financing Purchase of Long-Term Property in the Company
Mojžíšová, Petra ; Ing.Lenka Růžičková (referee) ; Fedorová, Anna (advisor)
The bachelor’s thesis deals with the financing of fixed assets. The theoretical part define individual funding opportunities: from its own resources, credit and leasing. In the practical part, these options are applied to the company for which the thesis processed. Financing options are presented based on actual data from individual institutions set up these options. Conclusion of this work is to evaluate all the options and recommendations of the most suitable solutions.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Financing of Business Activities
Haumer, Ronald ; Plottová, Sylvia (referee) ; Heralecký, Tomáš (advisor)
The bachelor thesis is focused on financing business activities and a specific company on financing innovation of long-term assets of technical nature. The theoretical part provides a general overview of the topics of financing and there are characterizes the varoius types of analysis which are used to assess the state of organisation. In the practical part , the individual results of the analyzes are used , which serve to objectively evaluate the situation of the company and to draw another conclusion.
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