Vyhodnotenie vývoja metodiky účtovného odpisovania dlhodobých aktív v Českej Republike

Abstract

The goal of diploma thesis is to analyze accounting depreciation of fixed asset in joint-stock company. The company is representative in manufacturing sector. The result obtained were later analyzed. Instroduction constists of description about fixed asset and its life cycle in the company. The focus of the diploma thesis is the practical part, which shows the importance of depreciation as cost item in the chosen company. Linear dependence expressed by correlation coefficient, classic two-sided and more strict one-sided t-test of mean value, additional method of p-value and the global impact of covid-19 pandemic are subjects of practical part.