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Business Plan for Petrol Station
Zatloukalová, Nikola ; Netopil, Tomáš (referee) ; Koleňák, Jiří (advisor)
The main goal of this thesis is to create business plan for the establishment of the petrol station operating as BENZINA franchise. Entrepreneurship, requirements of the business plan, franchising and definition of used analysis are described in the theoretical part. Necessary analyses are performed in the analytical part. Suggested business plan and schedule of its implementation are described in the last part of this thesis.
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Proposal of a Company Expansion by a Fuel and Oil Station
Holcmanová, Eva ; Ing.Jaroslav Vala (referee) ; Mikulec, Luděk (advisor)
The aim of this diploma thesis is to draw up a business plan regarding an extension of an existing car repair service by adding a public fuel filling station to it. The public fuel filling station will be built directly within the area of the existing car repair service located in the village of Jemnice, in the district of Žďár nad Sázavou. The theoretical part generally describes the business activity, possible forms of business and individual analyses used in this diploma thesis. The second part briefly describes the chosen company, for which the above mentioned draft of the businnes plan is intended. The last part of the diploma thesis presents the actual construction plan of the public fuel filling station based on the elaborated analyses, including the time schedule of the execution.
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Optimization of the purchasing process in a selected organization
GRMELOVÁ, Petra
The diploma thesis deals with the purchase process, especially the purchase of fuel, in a selected contributory organization. The work uses the methods BPMN process diagrams, financial analysis, descriptions and comparisons and multi-criteria analysis, which uses the scoring method, weighted sum method (WSA) and TOPSIS method. Primary and secondary data were used for the work. Primary data were obtained from interviews with responsible employees and deputies, internal SOFT-PC program, Altus portal, internal analyzes of the sales department, internal data sent by XY, the organization's public procurement system and negotiations with AD representing the stock exchange organization on the Czech-Moravian Commodity Exchange. . Secondary data came from the web portal of the Vysočina Region and the Regional Administration and Maintenance of Vysočina Roads, p.o. Weaknesses were found in the internal regulation concerning the area of purchase, Directive 34/2010 on the circulation of accounting documents, in the potential theft or manipulation of the amount of diesel fuel in the banks. It was also found that the purchase of diesel through the CMKB is more expensive, more administratively demanding and longer. Finally, the organization was recommended to correct individual deficiencies, and above all, a multi-criteria analysis was performed when selecting a supplier for the purchase of fuel.
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Automotive fuel taxes and cross-border shopping
Kubovič, Jozef ; Janský, Petr (advisor) ; Mikolášek, Jakub (referee)
This thesis investigates the presence of the cross-border shopping for automotive fuel between the Czech Republic and neighbouring countries over the time period from January 2005 to December 2012. Tax rates on fuels were described as one of the main source of price difference between countries that induces cross-border shopping. Using monthly data for diesel and petrol we used error correction model and estimated both long-term and short-term relationships between consumption of fuel in the Czech Republic and prices in Czech Republic and neighbouring countries. We found the evidence of a negative relationship between prices of petrol in the Czech Republic and its consumption as well as a positive relationship between relative price of petrol in Germany upon the consumption of petrol in the Czech Republic, which indicates presence of the cross-border shopping from Germany to Czech Republic.
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Podvody na všeobecné spotřební dani u pohonných hmot
Semerád, Pavel
The dissertation deals with value added tax fraud on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Therefore, the Czech Republic in the year 2010 asked the European Commission about the possibility of introducing a reverse charge for fuel. The request was rejected. The aim of the dissertation is to create a methodological tool for the early identification of potential tax fraud on value added tax. Another goal is to propose solutions that can effectively help reduce fraud on a selected commodity market. The theoretical part presents the approaches of authors dealing with economic crime, judicature of courts and expert reports. On the basis of this knowledge an area in which it is possible to propose solutions to the problem was defined. The goals are met in several stages. First, by analysing market various entities involved in fuel trading are characterized. Information about trading practices is derived from interviews and a survey carried out on a sample of distributors and petrol station operators. The last stage is collection of information about available prices which are further processed. On the basis of the results obtained risk characteristics of potential tax fraudsters are given. After evaluation of price databases a methodology was created that allows determining the usual price and measuring risk zones. As the introduction of the methodology is related to legislative changes, these changes are subsequently defined. Finally, recommendations are formulated for effective use of the methodology as a tool to reduce tax fraud.
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Porovnání minimalizačních a konvenčních technologií zpracování půdy
FORMÁČEK, Vojtěch
Work will focus on comparison of minimizing and conventional way of soil processing work. Comparison will be performed according to consumption of fuel for particular operations and will be compared to normatives. Fuel consumption will be taken from onboard computing units of tractors. For evaluation, we will consider operation cost, state of vegetation and final gain from crop seeded on both experimental fields (rape; Brassica napus).
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Valuation of the company ČEPRO, a.s.
Trefil, Tomáš ; Brabenec, Tomáš (advisor) ; Leja, Marek (referee)
Purpose of this masters thesis is a valuation of ČEPRO, a.s., which provides mainly transportation, warehousing and sale of crude oil products. DCF Equity was used as a main income valuation method and as a supporting method was chosen the comparable approach using multiples. The thesis comprises also financial analysis, strategic analysis, analysis of value drivers and financial plan.
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