National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The Issue of Subsidies in the View of Accounting and Financial Management
ZÍTKOVÁ, Pavlína
This bachelor thesis is dedicated to drawing subsidies, their impact on the accounting and to the financial management of an establishment. It deals with subsidy policy, ac-counting for grants and investment evaluation methods. This work captures process and conditions of drawing subsidies, intention of particular company and subsidy project. The practical part compares calculations and evaluates financial decision of the company. The used methods of investment evaluation are the payback period for investment, Net Present Value, Internal Rate of Return and Average Percentage Return. The next part shows the impact of subsidy on accounting. It de-scribes a way of accounting, purchase price variance and depreciation statement. In the company DOPLA PAP a. s. the project achieves excellent results in all methods of investment evaluation, for example Net Present Value is almost 20 mil. CZK. From the perspective of the financial management the drawing of subsidy is definitely ad-vantageous. One of the disadvantage is a complicated administration and the search for adequate conditions and obligations.

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