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Významné faktory úspešnosti drobného podnikania v živočíšnej výrobe
Zajacová, Martina
Zajacová, M. Important success factors of smallholding in livestock production. Bachelor’s Thesis. Brno: Mendel University, 2019. This bachelor’s thesis deals with the assessment of important success factors of small-holding in livestock production from the viewpoint of a young and beginning farmer. The thesis describes the environment for the business start-up, the form of business and a characteristic of the Bánovce nad Bebravou region as a potential region of business. The success factors bring a lot of risks with them, which are analyzed in this thesis. Risk analysis is demonstrated on a model example, assets required for the start of a business are identified, assets values are specified, threats and risks are identified and then their severity gets determined. Based on the analysis of these success factors, possible solu-tions or rather countermeasures are described for the start of a smallholding in livestock production by a starting young farmer. The outcome of this thesis will be used for risk analysis as a part of the business plan.
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Starting a business in an accounting context
Sychra, Jiří ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.
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Business Plan
Habrnal, Marek ; Scholleová, Hana (advisor) ; Tyll, Ladislav (referee)
The graduation thesis deals with the evaluation of the individual entrepreneur's business plan. To decide whether a project is accepted or not, was drawn up a detailed business plan, sometimes referred to as a feasibility study. The theoretical part discusses the purpose of the business plan, elaborates on the basic essentials of the business plan, the form and the principles of treatment. Based on a synthesis of findings from the literature the author further elaborates on some of the tools of managerial and economic practises and their applicability in the business plan. The aim of the theoretical part is inter alia to provide guidance to anyone who is processing the business plan without necessity of studying comprehensive literature. The practical part already specifically deals with author's business plan. On its basis it should be possible to decide whether to implement the plan. It is specific narrowly focused Internet project. The methods used to evaluate the project revealed the potential of the project and simultaneously pointed out to the potential risks. The entire business plan then finds the image in the used modern approach to the evaluation of investment projects -- the Monte Carlo simulation.
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Zahájení podnikání individuálního podnikatele a vedení daňové evidence
Kutmonová, Kateřina ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
Diplomová práce se v první části zabývá zahájením podnikání fyzické osoby. Věnuje se požadavkům kladeným na podnikatele při zahájení podnikatelské činnosti. Popisuje druhy živností, registrační povinnosti a daňové povinnosti. V druhé části popisuje vedení daňové evidence: evidenci příjmů a výdajů, evidenci pohledávek a závazků, evidenci majetku a zásob, mzdovou evidenci, evidenci rezerv a evidenci DPH. V další části je zpracován příklad na vyplnění daňového přiznání.
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