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Business Plan
Camfrla, Pavel ; Erbanová, Hana (referee) ; Heralecký, Tomáš (advisor)
The thesis is elaborated in order to create a business plan. According to the current situation of the company CAMFI L.t.d., I analyze and judge the options for its future development. The results of my analysis in the thesis will be instrumental towards the supporting documentation for company’s management decisions on its future developments.
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Business Plan
Camfrla, Pavel ; Erbanová, Hana (referee) ; Heralecký, Tomáš (advisor)
The thesis is elaborated in order to create a business plan. According to the current situation of the company CAMFI L.t.d., I analyze and judge the options for its future development. The results of my analysis in the thesis will be instrumental towards the supporting documentation for company’s management decisions on its future developments.
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Valuation of assets in the accounts of the selected companies
ONDŘICHOVÁ, Jaroslava
The object of the thesis is to define the methods and principles of the valuation of assets the selected entity and analyze how those methods influence the net income. The theoretical part is mainly based on the legislation of the Czech Republic within the meaning of the Accounting Act. There are described the basic principles of property valuation in accounting, valuation accounting transactions and valuation of fixed assets, inventories, receivables and payables. The work itself is focused on the application of the methods of valuation asset in the chosen entity. The issue of the valuation is examined on the AGRIO MZS s.r.o. which is engaged in manufacturing activities and services offering. The subject of this research is to identify and analyze the influence of the methods applied on the valuation of economic profits or losses. Because of the limited extent I have chosen the three parts which I tested. Depreciation of assets, valuation of inventories on picking and value reductions of receivables were researched during analysing. Data of the year 2014 are examined in this theme. The result of the practical part is to draw a comparison between the methods used in the company with the others potential and discuss or recommend the solution.
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