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Aspects of Inventories in Retail Business: Models of Natural Shrinkage and Accidental Losses of Retail Stock
Beranová, Michaela ; Solař, Jan (referee) ; Žufan, Pavel (referee) ; Buřita, Ladislav (referee) ; Fedorová, Anna (advisor)
The dissertation thesis deals with the problem of relevant volume of natural shrinkage and accidental losses of retail stock quota calculation. In frame of the dissertation thesis, factors affecting an extent of accidental shortage of inventories in retail business are investigated here. Then, possible approaches to a calculation of relevant volume of such a quota are recognized as well. By its scope, the dissertation thesis reacts on a problem that exists within the income taxes law since 1995, but any conceptual solution of this problem is still missing. This current problem that is felt especially in retail business is right the problem of relevant volume of a quota of natural shrinkage and accidental loses calculation. The dissertation thesis is based on wide research that has been done in both, in retail businesses and on the side of tax administration too. On the basis of this research’s outcomes, the main factors affecting an extent of accidental losses of retail stock have been determined. Then these factors and evaluation of their influence became construction elements of two mathematic models for the calculation of relevant volume of a quota of natural shrinkage and accidental losses of inventories in retail business. These models are the model that is based on the statistic method of multiple regression and the model based on the fuzzy logic, respectively on the fuzzy mathematics. For the conclusion of the dissertation thesis, both models are discussed from the point of their relevance as well as from the view of their practical application. Theoretical and practical contributions of the dissertation thesis are also concluded here along with an outline of possible future research in this area.
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Aspects of Inventories in Retail Business: Models of Natural Shrinkage and Accidental Losses of Retail Stock
Beranová, Michaela ; Solař, Jan (referee) ; Žufan, Pavel (referee) ; Buřita, Ladislav (referee) ; Fedorová, Anna (advisor)
The dissertation thesis deals with the problem of relevant volume of natural shrinkage and accidental losses of retail stock quota calculation. In frame of the dissertation thesis, factors affecting an extent of accidental shortage of inventories in retail business are investigated here. Then, possible approaches to a calculation of relevant volume of such a quota are recognized as well. By its scope, the dissertation thesis reacts on a problem that exists within the income taxes law since 1995, but any conceptual solution of this problem is still missing. This current problem that is felt especially in retail business is right the problem of relevant volume of a quota of natural shrinkage and accidental loses calculation. The dissertation thesis is based on wide research that has been done in both, in retail businesses and on the side of tax administration too. On the basis of this research’s outcomes, the main factors affecting an extent of accidental losses of retail stock have been determined. Then these factors and evaluation of their influence became construction elements of two mathematic models for the calculation of relevant volume of a quota of natural shrinkage and accidental losses of inventories in retail business. These models are the model that is based on the statistic method of multiple regression and the model based on the fuzzy logic, respectively on the fuzzy mathematics. For the conclusion of the dissertation thesis, both models are discussed from the point of their relevance as well as from the view of their practical application. Theoretical and practical contributions of the dissertation thesis are also concluded here along with an outline of possible future research in this area.
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