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Financial planning in Ahlfit s.r.o.
Zálešáková, Zuzana ; Pěta, Jan (referee) ; Režňáková, Mária (advisor)
This diploma thesis focuses on the process of creating a financial plan for the company AHLFIT spol. s r.o. The thesis is divided into three parts, with the first part addressing theoretical foundations for further proceedings, followed by an analytical section where both strategic and financial analyses of the company are conducted, serving as a basis for formulating the financial plan presented in the third part. Finally, this plan is evaluated, and further actions are recommended for the company.
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Economical efficiency of selected crops growing in conventional and organic farming system - case study
GRÁFOVÁ, Pavla
The aim of the thesis is to compare the economic efficiency of selected crops culti-vated in organic and conventional agriculture. The analysis of economic efficiency covers the period from 2019 to 2023 and focuses on winter wheat and spring oats. The thesis consists of two main parts, with one part being a literature review. Here, economic efficiency is characterized, along with the organic and conventional ag-ricultural systems. A brief description of the history of agriculture in the Czech Republic, various crop cultivation methods, and a concise list of agricultural sub-sidies are provided. The practical part deals with crop yields, individual operations in winter wheat and spring oats cultivation. Purchase prices of cultivated crops are displayed, followed by the calculation of the economic efficiency of both cultivation methods.
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Ekonomické zhodnocení chovu koní ve vybraném regionu
HAVLÍČKOVÁ, Natálie
The work was devoted to the current situation in horse breeding in the Czech Republic and its aspects, which included nutrition, equipment, stables, farrier and veterinary care. The aim of the work was to summarize the costs for individual areas of breeding and for selected groups of horses. Market research and interviews with operators of active, grazing and box concealment in the South Bohemian Region were used as a source of information. The conclusion of the work contained a comparison of costs and returns in horse breeding and recommendations for practice were written.
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Evaluation of combine harvesters John Deere 670i and Claas Lexion 770
JURÁSEK, Martin
This bachelor thesis evaluates the John Deere 670i and Claas Lexion 770 combine harvesters in terms of cost, threshing quality, losses and area performance. The thesis describes the functions of the combine harvesters and their technological description and practical applications. The parameters calculated in the bachelor thesis are pre-harvest and harvest losses, area and weight performance, mass yield, travel speed, crushing quality, fuel consumption and fixed and variable costs.
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Taxation of the Non-Governmental Non-profit Organizations
Librová, Veronika ; Silvie, Kořenová (referee) ; Svirák, Pavel (advisor)
This bachelor‘s thesis deals with the taxation of non-governmental organizations, more precisely civil associations. The subject matter of this work is the tendency of optimalization of the tax base. Based on the findings (mainly from the Act No. 586/1992 Coll., The Income Tax) proposes the most suitable method of distribution of activities, the use of tax accepted expenses and use of tax advantages for non-profit organizations. The outcome of this work is proposal how the organization should use and apply these tools, to tax-optimize their tax base.
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Consolidation Rules
Psohlavec, Karel ; Hochman, Karel (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.
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Appreciate the Financial Statements of the Limited Company
Teinerová, Ivana ; Borýsková,, Zuzana (referee) ; Borýsková,, Zuzana (referee) ; Fedorová, Anna (advisor)
This bachelor’s thesis deals with the examination of a financial statement of a limited liability company. The thesis examines the 2007 statement of M + J – školní jídelna, s.r.o. The first part concentrates on legal requirements connected with the issue, and generally describes the process of creating a financial statement. The second practical part deals with the particular selected company. The 2007 financial statement is considered on the basis of collected information, individual statements related for the relevant period and the process of producing the financial statement.
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Business Plan
Bártová, Jana ; Ing.Jan Cenek (referee) ; Hanušová, Helena (advisor)
The theme of the thesis is the proposal of a comprehensive business plan to establish a fitness center with gym and fitness training. The theoretical part focuses on the basic information about the business plan. The concept part is then applied to a specific business plan for the establishment of fitness centers
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