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Finanční situace automobilového průmyslu v České republice v letech 2000 - 2014
Olešová, Markéta
This bachelor thesis deals with developing an appropriate strategy for fixing the current position of the automotive industry in the Czech Republic. In thesis is realized statistical survey, which evaluates the state of the automotive industry for the period 2000 - 2014. In this period is taken into account the context of the fi-nancial situation of the automotive industry and its impact on macroeconomic indicators such as industrial activity, the labor market, export. The analysis of the data gives an answers to the question of the success of the development on the automotive industry in a future. All these data determines the strengths and weaknesses of the automotive industry CR, opportunities and the threats that may influence positive development in the future. From this we can deduce proposals and recommendations that could help maintain sustainable development of the automotive industry in the Czech Republic, which can be considered as traditional sectors of the economy with a strong influence on the overall economic situation.
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Accounting and tax aspects of cars used for business
Vobořilová, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The focus of this work is to look closer at the car in business, both from the accounting perspective and the tax one. The term "car in business" means the one that is used in the business operation, not the car defined as goods. First of all the thesis deals with the basic terms in relation to the vehicles. Then the car is described as a long-term tangible property (asset). The ways of car´s acquisition follows together with the determination of the entry price of the vehicle. There is also a chapter devoted to the reduction and increase of the vehicle´s value, namely technical appreciation, depreciation and creation of adjustments. Separately there is a chapter focusing on costs (expenses) related to the operation with a car. Because a car has a limited lifetime, the disposal of asset is covered in the practical part as well. Based on the content of the practical part, there is also a chapter which briefly describes operating lease in terms of Czech accounting legislation and in terms of International Financial Reporting Standards (IFRS). The practical part deals with comparison of vehicles acquired by operating lease and purchased vehicles, in a particular company.
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Comparison of Financial Statements Compiled according to interational standards IFS and Czech Legal Regulaions
Musilová, Barbora ; Stárová, Marta (advisor) ; Kristýna, Kristýna (referee)
This bachelor thesis is comparing the differences between the financial statements prepared according to the Czech accounting legislation and financial statements conducted in accordance with International Financial Reporting Standards (IFRS). First part is focusing on familiarization with IFRS, with the financial statements prepared by IRFS, financial statements assembled by Czech accounting legislation, and with tangible fixed assets. Second part is addressing the issues presented on the completed financial statement, a balance sheet, as well as the differences between a balance sheet prepared in accordance with IFRS and according to Czech legislation.
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Valuation of Long-term Assets for the Selected Entity
Karlovcová, Barbora ; Štáfek, Pavel (advisor) ; Libor, Libor (referee)
The main aim of this bachelor thesis is to assess whether the method of long term assets valuation at the specific business subject is consistent in accordance with the law in the Czech Republic. The valuation of long-term assets and its related depreciation is based on the various text reviews. The literature review also includes basic characteristics and division of long-term assets, the ways of their acquisition and the types of valuation used in assessing those assets.
The main part of the thesis focuses on the description of the specific business subject and on the types of assets owned by it. The obtained theoretical data are then being applied to the assets of the specific business subject at the end of the thesis, followed by the evaluation of the results together with the suggestion for optimization.
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Analýza příčin vyřazování prasat z chovu
Schild, Marek
This bachelory thesis presented the most frequent causes of decommissioning sows from breeding focusing on the factors influencing their rise. The individual causes for decommissioning of pigs from breeding are included in The Literary Review. This part of bachelory thesis includes the most important factors influencing on the longevity of sows. The method of this part was to study the professional literary sources, their analysis and comparison. The practical part of bachelory thesis is comprised in The Personal Research. The most frequent causes of decommissioning sows from the breeding in the selected company are presented there and also the proportion of particular causes on the decommissioning sows from this breeding. The method of this part was to analyse the provided data.
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Inventories in company focused on machinery industry
Stržínková, Veronika ; Janhubová, Jaroslava (advisor) ; Pakšiová, Renáta (referee)
The diploma thesis is focused on inventories accounting in the company ŽOS Trnava, a. s. Part of the thesis deals with inventories in general, classification, valuation, provisions and disposal of inventories. The thesis describes internal and external audit process, including audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The scope of the diploma thesis is to describe inventories, internal audit and the audit process regarding the inventories, and to apply the theoretical knowledge on the real company.
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The Influence of Tangible and Intangible Fixed Assets Measurement and Its Impact on the Efficiency of an Accounting Entity
Homola, Lukáš ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The focus of this bachelor thesis are tangible and intangible fixed assets and their impact on the efficiency of an accounting entity. In the beginning, the terminology related to the topic is explained. Each chapter includes illustrations of relevant mathematical problems and their solution, which demonstrates the impact of the tangible and intangible fixed assets' measurement. The practical part is based on the twenty five responses from an online questionnaire, which was made specifically with purpose of mapping the methods of depreciation and asset acquisition. The conclusion then compares the theoretical background with the reality of the results gained in the online questionnaire.
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Accounting, tax and budgetary context of a fixed assets in territorial allowance organizations
Hohlová, Markéta ; Svoboda, Michal (advisor) ; Vitásek, Tomáš (referee)
This thesis is concerned with the accounting, tax and budgetary context of fixed assets in allowance organization. It is focused on the analysis of differences in accounting, tax and financial aspects that occur in fixed assets. Specifically, it analyzes the characteristics of fixed assets, acquisition, technical improvements, depreciation and disposals. The thesis describes the obligations of keeping the book, drawing up the final accounts and calculating the corporate income tax. The text also shows the relationship between the founder and his allowance organization. The practical part is performed on a specific allowance organization Muzeum regionu Valašsko. It briefly describes the budget process.
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Long term assets and its confirmation in Financial Statements
Stržínková, Veronika ; Křížová, Bára (advisor) ; Králíček, Vladimír (referee)
STRŽÍNKOVÁ, Veronika: Long term assets and its confirmation in Financial Statements -- University of Economics in Prague. Faculty of Finance and Accounting; Department of Financial Accounting and Auditing -- Thesis supervisor: Ing. Bára Křížová -- Prague 2014, pages 46. The bachelor thesis is focused on the audit of long term assets of the company ŽOS Trnava, a. s. The thesis is divided into three parts. The first chapter of the theoretical part deals with the long term assets in general, focusing on the definition of long term assets, classification, valuation, deprecation and disposal of long term assets. The second theoretical chapter describes the audit process, including the audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The aim of the bachelor thesis is to describe the audit process regarding the long term assets, and to apply the theoretical knowledge to the real company.
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The analysis of the milk performance of the Holstein cattle
ŠLECHTOVÁ, Sylva
The bachelor thesis deals with the analysis and the rating of the milk performance of the Holstein cattle. Dairy cows of Měcholupy a.s., Předslav, which are brought in the foothills of the Bohemian Forest, were analysed. Since 2002 the milk performance has increased thanks to continuous quality zootechnical work there (since that year the average yield of milk increased from 6 753,6 kg to 8 520 kg in 2014). From an economic point of view, milk production is an important source of income, so that cattle breeders try to achieve the highest performance at the lowest possible costs incurred in solving nutritional problems and as low as culling, whether for reasons of health or zootechnical or breeding. The thesis observed the influence of age at first calving, lactation number, length interim, the reason for decommissioning and the influence of genotype on milk production. The results showed that the cows calved between the ages of 641 to 780 days (8 146 kg milk) achieved the maximum number of lactation. The most common reasons were pursued for exclusion of dairy herds and other medical reasons. They excluded 35,52 % of cows on the Holstein cattle and their crosses with an average production of 7 790,3 kg of milk. Fertility failure is a very important indicator of the level of breeding. I tis on third place here, which shows the good zootechnical work. For the monitored breeding groups H1 and H2 there is minimal difference in performance. The performance decreases for groups H3 and H4 compared to H1 and H3 performance. The monitored indicator belongs among the statistically singnificant (p<0,01). The pure bred group H1 had the longest interim length (401 days). Hybrids H2 and H3 had the interim length shorter about 2 days (399 days) and H4 hybrids had it 6 days shorter than H1 (395 days).
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