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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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Financing of Business Activities
Špaček, Michal ; Karas, Michal (referee) ; Ptáček, Roman (advisor)
This bachelor thesis is focused on the selection of optimal financing of long-term fixed assets. The theoretical part describes the options of financing and analysis used to evaluate the actual situation of the selected company in the practical part are individual analyzes, which are performed and serve as a basis for the final part, where the most suitable method will be selected.
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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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Suggestions for Improving the Management of Long-Term Property.
Gilk, Jiří ; Skoupý, Milan (referee) ; Mikulec, Luděk (advisor)
This dissertation solves the problems with management of capital goods in the company FORMIRA, s.r.o. The dissertation is elaborated from the analysis of present situation in the plant, whereas the heed is oriented to the most important areas, especially the organization and service activity and maintenance of assets. The result of performed analysis is the identification weak points. Proposals are submitted in the second part of the dissertation, in order to solve the problems found by presented analysis. The economical evaluation of the proposals and determinations of assumptions for the application of extended results to the company use is performed at the end of the dissertation.
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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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