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Optimization of financing of fixed assets in a company ACO
SUMERAUEROVÁ, Petra
The topic of my Bachelor work is the choice of a correct financing way of tangible investment goods which is more specified in the practical part of the work. Described options are leasing, bank credits and cash payments. Furthermore the positive and negative aspects of these forms of financing are commented as well. It is mentioned that if the company is able to choose the most convenient possibility, it will approve in the investment efficiency. It influences on the one hand the positive economical results and on the other hand future company prosperity. The importance of gathering of information about prices which are relevant during purchase of tangible investment goods cannot be omitted. By choice of financing form of tangible investment goods it is important to remember the difficulty of tax impact, financing the purchase and administrative issues.
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Tangible and intangible investment goods based on czech legislature and IFRS
Skuhravá, Tereza ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
Tangible and intangible investment goods, its determination, disposition, evaluation, technical improvements, depreciation, disabling, comparing czech legislature and IAS/IFRS
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Analysis long-term assets in economic actual of company
PROCHÁZKOVÁ, Petra
This bachelor thesis is focused on long-term assets of a company, concretely on its roles in economic activity of company. The goal of thesis is to specify long-term assets, types of their acquisition, financing, accounting and tax aspects in theoretical part of thesis. In practical part is the main goal to specify long-term assets of chosen entrepreneurial subject, to evaluate effeciency of planned long-term investments, to entertain different ways of financing this investment and to choose optimal way for this company. On the basis of chosen way of financing evaluate planned costs and revenues of investment, evaluate development of current costs and revenues and to make up planned financial statements for next five years.
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