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Asset Management Model of Water Companies
Koubek, Filip ; Galečka, Martin (referee) ; Luňáček, Jiří (advisor)
This thesis deals with the evaluation of the treatment with operated infrastructure of water company Vodovody a kanalizace Hodonín, a.s. The theoretical part defines key terms and the legal background of the issue. In the analytical are simultaneously compared two variants: the payment of the rent for operating assets and adding infrastructure into property of the company. The aim is to provide to the company the optimal model for effective infrastructure management.
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Tax Optimalization of the Business Subject
Le, Thi Thuy Duong ; Harvánek,, Jaromír (referee) ; Kopřiva, Jan (advisor)
This thesis is dealing with the tax optimization of the selected company. The introduction of the thesis is devoted to Czech income tax legislation focusing on taxation of legal entities. The aim of the thesis is to identify areas that allow legal tax optimization of the selected subject. Subsequently, measures will be proposed to the entity to reduce the resulting tax liability.
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Creating an Internal Accounting Procedure for a Company
Mahdalová, Barbora ; Zdráhalová, Blanka (referee) ; Pěta, Jan (advisor)
My bachelor thesis deals with internal guidelines of the capital company. First part is focused on theoretical starting points for internal guidelines, long-term assets, evidence, depreciations and accounting of the long-term assets. Second part deals with the company’s introduction and the assessment of the actual internal guidelines. The last part deals with the comprehensive proposal of the internal guidelines on the topic of long-term assets.
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Proposal for Debt Collection Improvement in the Enterprise
Goliášová, Kateřina ; Randýsková, Milena (referee) ; Musilová, Helena (advisor)
Bachelor thesis deals with the issue of debt collection. The theoretical part defines the basic information related to this issue. Receivables are analyzed from the tax, accounting and economic terms. Analytical part is focused on the business entity and describes the actual method recovery and securing of receivables before and after maturity. At the conclusion are designed the hedging instruments and appropriate measures for more effective recovery these claims.
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Accounting Directives for Company
Vondráček, Radek ; Bachmann, Jiří (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company LBtech a.s. The first part is focused on the theory of internal guidelines, long-term assets and definition of long-term assets, depreciations and accounting of the long-term assets. The second part deals with company´s introduction and the assessment of the actual internal guidelines. In the third part is created the proposal of internal guidelines for the long-term assets.
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Tax Optimization for a Selected Subject
Dubová, Veronika ; Karasz, Jiří (referee) ; Kopřiva, Jan (advisor)
The thesis is focused on tax optimization of the selected subject. Introduction of the thesis is devoted to tax theory and regulation of corporate income taxation. The aim of the thesis is to identify possible methods of legal tax optimization in the area of income tax and then to apply these methods to the selected subject, while the main contribution of this thesis is to reduce the tax liability of the selected subject.
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Tax Optimalization of The Legal Entity
Teplá, Alena ; Kresová, Šárka (referee) ; Svirák, Pavel (advisor)
This bachelor thesis solves problems with the optimization of corporate income tax. Tax optimization is a legal technique to decrease tax liability of each company. We can use several ways to reduce taxes legal method. The bachelor thesis is divided into three main chapters. First chapter focuses on theory, second part is showed the whole procedure of tax calculation and selected ways of tax liability optimization are described in the practical chapter. In the third part are suggested the concrete solutions for the company. The main aim of the bachelor thesis is to clarify theoretic terms connected with taxes, after that is solved and analyze tax liability, which is enables by current legislation of the Czech Republic.
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