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Zhodnocení investice podniku do dopravního prostředku
Čada, Adam
Čada, A., Valuation of a company's investment in a means of transport. Bachelor thesis. Brno: Mendel University in Brno, 2023. The aim of the bachelor thesis is to evaluate the efficiency of the investment in the means of transport and to propose the optimal way of financing the investment. The bachelor thesis is divided into three main parts. The first part contains the theoretical definition of the concepts needed in the practical part of the thesis. The second part contains the introduction of the enterprise and the investment project, selected indicators of financial analysis, cash flow compilation, determination of the discount rate and evaluation of the efficiency of the investment according to monetary and non-monetary criteria. The third part contains the resulting comparison of two possible financing options and the actual recommendation of the optimal way of financing the investment.
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Analysis of financing the acquisition of fixed assets in the form of leasing and credit
BUREŠOVÁ, Lucie
This thesis is focused on the analysis of the financing the acquisition of long-term tangible assets by various forms of purchase. It mainly deals with leasing, loans and own funds. The goal is to evaluate the merits of these methods of financing for the selected company. The theoretical part is focused on the characteristics of the elemental terms. It describes long-term tangible assets, leasing, loans. The practical part deals with the different types of funding that are evaluted in terms are evaluated in terms of absolute financial performance, cost effectiveness from the perspective of net benefits of leasing. After the completing of the analysis the acquisition of long-term tangible assets by leasing seems to be the most advantageous form of financing.
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Comparison of ways to purchases of fixed assets in the concrete corporation
BEŠŤÁKOVÁ, Martina
The aim this work is to compare ways to purchase of fixed assets for the tax, accounting and financial aspects. The theoretical part of work is focussed on the definition and classification of fixed assets, on the valuation of tangible fixed assets at purchase and on the ways purchase of tangible fixed assets and their accounting. The practical part of work is focussed on the comparison of the ways to purchase of tangible fixed assets through their own funds, bank loan and financial leasing for tax, accounting and financial aspects.
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Importance and capitalization of cultural monument in Karlovy Vary region
Lojín, Lukáš ; Khendriche Trhlínová, Zuzana (advisor) ; Kadeřábková, Jaroslava (referee)
This thesis is determined by general definition of culture and especially cultural monument, its management and own sources of financing. General lessons have been applied in the case study on five specific cultural monuments in region of Karlovy Vary. It analyzes visit rate, marketing and sources of own financing of those cultural monuments. It contains comparison of outcomes between those objects. Expansion of sources of own financing is important for decreesing of dependence on public funds. For raise of those sources, higher visit rate together with good marketing strategy, are needed.
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