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The Selection of Apropriate Method of a New Device Funding
Semenka, Tomáš ; Chasák, Jiří (referee) ; Zeman, Václav (advisor)
This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
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Suggestions for Improvement in Long - Termed Material Property Economy
Skálová, Hana ; Malušek, Bohuslav (referee) ; Mikulec, Luděk (advisor)
This thesis is focused on analysis of production facilities utilization and maintenance in the company RAMET C.H.M. a.s. located in Kunovice. In this thesis, there is performed the analysis of present property condition, machinery and equipment used within radar antenna production. Within property maintenance, there are introduced planned and unplanned processes of servicing activities and machine and equipment repair. In a part of proposal for solution, there are recommended processes for keeping up production capabilities based on extensive analysis of size property influence on production volume. The method for reliability estimation of production chain is described for the antenna production, related to limiting production capability and costs to maintain service availability of production facilities.
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Project of software for comparing advantageousness of leasing with loan
Vávrová, Martina ; Podlipný, Zdeněk (referee) ; Bartoš, Vojtěch (advisor)
This bachelor thesis „Project of software for comparing advantageousness of leasing with loan“ solves the situation, that came with the effect of changes in law of income tax. It compares which form of purchase of passenger vehicles for entrepreneurial purpose is more advantageous – if leasing, or loan. Theoretical part focuses on definiton of all basic terms. Practical part is divided into specific comparison leasing with loan, and conceptual part, which deals with solving current situation by creating software for choosing the optimal form of funding.
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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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