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Renewal of the fleet in chosen company
Čížek, Martin ; Rathouský, Bedřich (advisor) ; Vondráček, Petr (referee)
This Master´s Thesis focuses on the issue of renewal of fleet in Deblice-lesy, s.r.o. company. The aim of this thesis is selection of suitable semitrailer combination for transportation of long timbers and also selection of truck for transportation of ACTS containers for transportation of firewood, which will correspond to the selected criteria. Selection will be realized by using TOPSIS method. Theoretical part focuses on issues of business in road transport, trucks and combinations in road transport and limits of their dimensions and weights. It also describes some methods of multi-criteria decision making. Practical part focuses directly on selection of suitable semitrailer combination for transportation of long timbers and also selection of truck for transportation of ACTS containers according to the defined criteria. One of the aims is also mapping of the market and choices which exist when selecting combination for transportation of long timbers.
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Road haulier fleet renewal
Mencl, Jiří ; Rathouský, Bedřich (advisor) ; Chárová, Eva (referee)
This Master Thesis is focused on the fleet of road haulier and its renewal process. The aim of this thesis is to find the optimal vehicle for fleet with respect to specified criteria. The theoretical part is focused on vehicles in general, the relevant legislative frameworks and technologies used in road freight transport. Furthermore it presents the most important producers of road freight vehicles and the methods of multi-criterial analysis. The practical part focuses on the process of fleet renewal in the Kouba Trans, s.r.o company and particularly on the implementation of author's own analysis leading to the selection of optimal vehicle for this company. The most optimal vehicle is truck Scania R 450 Highline.
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Developement of Foreign Trade of Czech Republic in Automotive Industry
Pešík, Jan ; Petříček, Václav (advisor) ; Čajka, Radek (referee)
The master thesis discusses the development of automotive industry in foreign trade of Czech Republic in 1993-2009. The thesis consists of 3 main parts: the first part deals with production of czech producers as object of following exports, the second part documents import of automobiles into the Czech Republic and the third part describes and analyses development of foreign trade and the role of automotive industry in foreign trade of Czech Republic.
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Tax aspects of providing a car to employees
Máleková, Martina ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.
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The car business - accounting and tax aspects of the travel reimbursement
Mertlíková, Aneta ; Nováková, Lenka (advisor)
For my bachelor thesis I have chosen the topic in the automobile business, as currently there is one car to one of the major items that are used to achieve its business taxable income. The car business helps, but it also brings many problems and worries. The aim of this work is to show what the situation and problems of the entrepreneur must solve if it determines in its business car use. Emphasis is placed on the tax and accounting issues. Given the breadth of the topic, my thesis was divided into four basic parts. In the first section I define the notion of fixed assets, deal with the acquisition of the vehicle, its valuation, classification and also to use its technical evaluation. The second part focuses on the issue of depreciation of the car. Most space is devoted to the third part, which deals with travel reimbursements, the entrepreneur may apply if a business uses its road vehicle. The last chapter deals with the removal of a vehicle from the accounts. Finally, I also mentioned an example of continuous practice.
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