|
|
Tax Optimisation of Car Purchases by Entrepreneurs
Honzl, Jiří ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is dedicated to a comprehensive analysis of the tax aspects associated with the acquisition of automobiles and offers a strategic plan for optimizing the tax base and cash flow. The work defines key concepts and examines the differences between credit and leasing financing of vehicles, with an emphasis on their impact on the tax base of legal entities. Various purchase scenarios and their effects on the financial health of the company are demonstrated through a case study.
|
|
|
Depreciation as a tool for tax optimization
Sovová, Vendula ; Alexa, Tomáš (referee) ; Kalová, Dagmar (advisor)
Bachelor's thesis is focused on issues in the area of handling fixed assets. The aim of the thesis is to propose appropriate steps and solutions for depreciation of fixed assets, which will lead to tax optimization. In the analytical part, the company's assets are analyzed and in the design part, the selection of depreciation for newly acquired assets and its subsequent impact on the tax base is addressed.
|
|
| |
|
|
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.
|
|
| |
|
| |
|
|
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.
|
|
| |
|
|
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.
|
|
| |
guest ::
