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Financing of Agricultural Company by the EU Fund
Lehnert, Zdeněk ; Maršálek, František (referee) ; Koleňák, Jiří (advisor)
This master’s thesis shows us the view of offered possibilities financing of agricultural companies in form of grants. This thesis also gives us the analysis of the present status and an overview of acquired subventions of a chosen agricultural company. And the draft part of the master’s thesis contains the preparation of the application form for financing of agricultural company in form of grants.
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A Draft of a Corporate Financial Plan
Hron, Michal ; Ludvíková, Lenka (referee) ; Karas, Michal (advisor)
Master’s thesis is focused on draft of a corporate financial plan for agricultural cooperative Sněžné. Financial plan is created for period 2020 to 2023. In the first part, a literary research is performed theoretical knowledge related to financial planning, financial and strategic analysis. In the next part, the agricultural cooperative is introduced and analyzed on the basis of individual methods of strategic and financial analysis. The summary of these analyzes is performed by SWOT analysis. In the last part of this master‘s thesis, a financial plan is created in an optimistic and pessimistic variant with 4 years outlook. In the end, the financial plan is one more analyzed and assessmented.
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Analysis of the Internal Profit and Loss of the Selected Department
JAKUBCOVÁ, Barbora
The main objective of this master thesis was to evaluate impacts of costs, revenues and productivity of the centre based on performed analysis. The impacts influence total costs of the centre reducing its effectivity. Main theoretical concepts that are linked with management accounting managing costs and revenues and subsequent analysis of effectivity of costs revenues and productivity are defined in the first part of the thesis. In the practical part of the thesis is first introduced analysed company which is the collective farm Nemějice and defined organisational structure of the company which is very important for correct determination of interdepartmental result of the economy of the centre. The analysed centre is further divided into sales and production department which is consisted of plant and animal production, maintenance department and transport department. Subsequently, analysis of costs, revenues and productivity of individual departments of the centre is performed separately in each trimester of the analysed year 2020 so that the influence of seasonality is eliminated which is very significant in agricultural production. Based on the performed analysis of costs, revenues and productivity measures are determined that would lead to the improvement of the current situation. Finally, the overall internal economical result of the centre in the analysed year 2020 is evaluated and the share of individual departments in this result is determined. The individual results of the thesis are summarized in the discussion and they are compared with the results of thesis of other authors who have already addressed a similar topic.
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A Draft of a Corporate Financial Plan
Hron, Michal ; Ludvíková, Lenka (referee) ; Karas, Michal (advisor)
Master’s thesis is focused on draft of a corporate financial plan for agricultural cooperative Sněžné. Financial plan is created for period 2020 to 2023. In the first part, a literary research is performed theoretical knowledge related to financial planning, financial and strategic analysis. In the next part, the agricultural cooperative is introduced and analyzed on the basis of individual methods of strategic and financial analysis. The summary of these analyzes is performed by SWOT analysis. In the last part of this master‘s thesis, a financial plan is created in an optimistic and pessimistic variant with 4 years outlook. In the end, the financial plan is one more analyzed and assessmented.
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The use of accounting software AGROSOFT in cooperative farm
JIRSOVÁ, Magda
The bachelor thesis aimes at defining and describing the specifics of accounting in agriculture, the valuation of acquired assets, incidental acquisition cost and their payment. The general calculation formula and individual methods of calculation are described there. This thesis continues with characteristic of the specific cooperative farm and characteristic of the accounting software AGROSOFT. It also contains an assessment of the advantages and disadvantages of this program and it suggests some improvements in automated processing accounting and registration of animals in the selected company. Finally it is intended particularly to analyse the options and the use of the software. It introduces some specific examples of accounting procedures in animal farming and the extent registration to which the company uses the software.
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