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Optimalization of Financial Resources of the Investment Project
Adámek, Pavel ; Prodělal,, František (referee) ; Korytárová, Jana (advisor)
The aim of this work is in the first part to gather theoretical and methodological knowledge on the sources of financing of fixed assets and the second part is then used to build models of three types of financing. The created models are mainly based on the comparison of resulting cash flows. Subsequently, in order to help those cash flows and the additional findings in the final stage of design recommendations that could be helpful for the company selecting the optimum source of investment project funding.
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Optimalizace financování dlouhodobého hmotného majetku
Malinka, Jakub
Malinka J. Optimizing the financing of tangible fixed assets. Bachelor thesis Brno: Mendel university, 2017 The bachelor thesis described in the part of the literature search an overview of the company's assets and capital structure, investment activities, sources of fi-nancing, funding sources focusing on funding through loan financing and financial leasing. In the practical part, based on requests of concrete company needs, ana-lyze the loan and financial leasing offer in terms of tax saving, financial burden, net leasing advantage, the impact to the balance of company and administrative requests.
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Optimalization of Financial Resources of the Investment Project
Adámek, Pavel ; Prodělal,, František (referee) ; Korytárová, Jana (advisor)
The aim of this work is in the first part to gather theoretical and methodological knowledge on the sources of financing of fixed assets and the second part is then used to build models of three types of financing. The created models are mainly based on the comparison of resulting cash flows. Subsequently, in order to help those cash flows and the additional findings in the final stage of design recommendations that could be helpful for the company selecting the optimum source of investment project funding.
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The Issue of the Deductible Items for a Research and Development
BIGASOVÁ, Anna
This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.
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Loan and lease financing from the perspective of accounting and taxatio
Lelitovská, Monika ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the individual sections of the Czech economy.
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Efficiency of deduction of interest on housing loans
Korandová, Anna ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The diploma thesis is dedicated the indirect tax aid in housing policy, which is represented mainly by subtracting the interest paid on housing loans from the tax base on personal income. The main objective of this thesis is to analyze the effect of deduction of interest on loans to the financing on housing on the size of tax obligations the fictitious taxpayers. The partial objective is to find out the awareness of individuals about the tax deduction of interest on loans and its use.
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