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Taxation of the Non-Governmental Non-profit Organizations
Librová, Veronika ; Silvie, Kořenová (referee) ; Svirák, Pavel (advisor)
This bachelor‘s thesis deals with the taxation of non-governmental organizations, more precisely civil associations. The subject matter of this work is the tendency of optimalization of the tax base. Based on the findings (mainly from the Act No. 586/1992 Coll., The Income Tax) proposes the most suitable method of distribution of activities, the use of tax accepted expenses and use of tax advantages for non-profit organizations. The outcome of this work is proposal how the organization should use and apply these tools, to tax-optimize their tax base.
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Consolidation Rules
Psohlavec, Karel ; Hochman, Karel (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.
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Appreciate the Financial Statements of the Limited Company
Teinerová, Ivana ; Borýsková,, Zuzana (referee) ; Borýsková,, Zuzana (referee) ; Fedorová, Anna (advisor)
This bachelor’s thesis deals with the examination of a financial statement of a limited liability company. The thesis examines the 2007 statement of M + J – školní jídelna, s.r.o. The first part concentrates on legal requirements connected with the issue, and generally describes the process of creating a financial statement. The second practical part deals with the particular selected company. The 2007 financial statement is considered on the basis of collected information, individual statements related for the relevant period and the process of producing the financial statement.
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Business Plan
Bártová, Jana ; Ing.Jan Cenek (referee) ; Hanušová, Helena (advisor)
The theme of the thesis is the proposal of a comprehensive business plan to establish a fitness center with gym and fitness training. The theoretical part focuses on the basic information about the business plan. The concept part is then applied to a specific business plan for the establishment of fitness centers
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Evaluation of the Economy of Selected Organization of Public Sector
Rusnoková, Ilona ; Králíková, Iveta (referee) ; Lajtkepová, Eva (advisor)
The master thesis deals with the finance evaluation of funded organization Domov pro seniory Mikuláškovo náměstí. The aim of this work is the cost-benefit analysis and financial analysis of the organization and to make suggestions for improvement. The theoretical knowledge of the topic is summarized in the first part of this work while the next one focuses on the economic analysis. The last part concentrates on the submission of proposals for organization economy improvement.
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Cost Management and Calculation in the Production Company
Káčeriková, Veronika ; Vepřeková, Michaela (referee) ; Kocmanová, Alena (advisor)
The bachelor thesis is focused on the cost management in the company and their subsequent optimization. The first part, theoretical, is focused on descriptions of accounting and costs, which are needed for analytical and suggestion part. The analytical part describes production company, their products and calculation processes. In the suggestion part are costs optimized and there are methods practically explained for reducing costs in the future and potential increase of company profit
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