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The Proposal for an Appropriate Method of a Company Car Fleet Funding
Trhlíková, Jana ; Kukulová, Martina (referee) ; Kocmanová, Alena (advisor)
The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.
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Operative Lease
Holzer, Michal ; Beran, Stanislav (referee) ; Zeman, Václav (advisor)
The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.
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The Proposal for an Appropriate Method of a Company Car Fleet Funding
Trhlíková, Jana ; Kukulová, Martina (referee) ; Kocmanová, Alena (advisor)
The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.
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Accounting and Tax Aspects of Acquisition of the Asset through Leasing or Loan
Novotný, Martin ; Kuchařová, Ivana (advisor) ; Hana, Hana (referee)
The thesis focuses on financing property of a company by using the method of financial leasing or the method of credit. The thesis is divided in to a theoretical part and a discussion. The theoretical part describes explains various methods of financing such as financial leasing, credit and partially also operative leasing which has lately been used more and more. There are two main points of view on financing. First one being accounting and second being fiscal. This part also focuses on the process of accounting and the options of influencing taxes according to income tax law, added value tax law and road tax law.
The discussion includes characteristics of a fictional accounting unit. There are also samples of suggested calculations of financing through financial leasing and credit and their accounting in the beginning, throughout and at end of a contract. The second part also offers a practical solution to influencing all previously named taxes. There are conclusions on set problems and evaluations on both methods written in the summary of the thesis.
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Operative Lease
Holzer, Michal ; Beran, Stanislav (referee) ; Zeman, Václav (advisor)
The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.
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Overdue receivables - accounting and tax legislation
Lichková, Iveta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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Resolution of the information needs of the sales team in the leasing company using ICT tools
Kosíková, Renáta ; Oškrdal, Václav (advisor) ; Wiedermann, Miroslav (referee)
Nowadays information is considered as an essential company source, which is crucial for attaining a competitive advantage. The competitive advantage can be achieved by the acquisition of the relevant information, which is a prerequisite for knowledge creation. Acquired knowledge gives businesses an opportunity to improve their position against competitors quickly by finding the information required for the decision making. Hence the aim of this thesis is to examine the problem of acquisition of the relevant information, where this problem relates to the practice in a leasing company. In order to find the relevant information, the leasing company must precisely define its information needs so that it can obtain the relevant information more efficiently, in particular by using current information management tools. At present, information management is strongly affected by contemporary trends, such as Big Data, mobility, Cloud Computing, social media etc. As a consequence of these trends, volume of electronically processed information increases every day. Due to information oversaturation, information users may face the difficult information search problem. Using both modern information management tools and exactly defined information needs, the company shall obtain the relevant information in less time, or more information in the same time compared to the other firms. This might allow the company to make decisions more rapidly. In addition, information management tools are likely to uncover new contexts, of which the company was not aware.
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Srovnání výhodnosti finančního leasingu a úvěru při pořízení vozového parku
Nezbedová, Alice ; Sieber, Patrik (advisor) ; Boukal, Petr (referee)
This thesis compares financing of vehicle fleet by financial leasing and the loan in company Subterra Ltd.. The theoretical part describes the various options for financing long-term assets in the Czech Republic. The practical part deals in detail with comparing the offers from leasing and credit companies and the calculation of income and expenses associated with these forms of financing. In the end there is a comparison of different financing options at the time using discounted cash outflows and assessing the most effective solution for Subterra Ltd..
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Credit and Leasing – a comparison of ways in financing
Vernerová, Nikola ; Švarc, Zbyněk (advisor) ; Marková, Hana (referee)
The aim of this bachelor thesis is to characterize and compare credit and leasing. The first part is focused on a detailed specification of these financial instruments and their legal regulations and history. Also mentioned are accounting and tax aspects. The second part is aimed at a comparison of credit and leasing. The comparison of these two ways of financing includes an appreciation of these instruments for entrepreneurs and for natural persons. Last but not least is a question, if the winner in financial decisions is credit or leasing.
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