Analýza podnikatelské činnosti PO a FO

Abstract

Bachelor´s thesis deals with the analysis of the business characteristics of a natural person and a legal person, estimation and evaluation of the results and subsequent recommendations. It aims to evaluate the differences between the two forms of business, ie. the form of natural person business and business in the form of a legal person, to identify individual differences, assess the advantages and disadvantages from various perspectives, to identify specific problems and propose solutions.

At the beginning there are investigated the available sources and a theoretical part of the given topic has been processed. In the thesis itself follows the application of the theoretical knowledge into practice, an application to transition from a concrete natural person to legal person, by means of particular decision and the specific ways of this transition indicating the problematic areas and proposing solutions. In the first part of this thesis I have focused on the definition of the concepts of natural persons and legal persons and analysis of business activities of these forms. In the next part is described in detail the opening the books, ways of transition from natural to legal person, including problem areas. The set objectives - complete as well as partial ones, have been answered in the conclusion.