Dlouhodobý majetek ve výrobním podniku

Abstract

My thesis is devoted to fixed assets in factory. I devote the property structure in the first part. I describe here its definition and factors affecting it.Next, analyze the balance-sheet and its segmentation to assets and liabilities which are divided into different components, such as fixed assets, current assets, private and foreign capital. Another section is devoted to fixed assets, where I characterize the acquisition, valuation, registration, depreciation, repairs, maintenance and disposal. At the conclusion of the thesis, I take measure importance of fixed assets in terms of capacity utilization.