Vliv opravných položek k majetku na výsledek hospodaření podniku

Abstract

The subject of the thesis „Influence of Adjustments on Gains of Enterprise“ in the company VÚHŽ a.s. is significance and creation of adjustments. The aim is to analyze the current system of adjustments for receivables and stocks, and suggestion new measures on creation of adjustments in the company. The thesis is written from theoretical and practical perspective. In the theoretical part are the main accounting principles and inventory, which is closely associated with creation of adjustments. Another part describes the characteristics of terms such as receivables, stocks and adjustments. In the practical part is the analysis of the current state creation of adjustments for assets and proposed measures for their formation.