Komparace technického zhodnocení, oprav a tvorby rezervy na opravy dlouhodobého hmotného majetku

Abstract

The bachelor thesis deals with an issue of technical improvement, repairs and reserves created for repairs. Its aim is to comparison the individual options on a given tangible fixed assets of the company and to evaluate the best way for the company to take care of the property with a focus on accounting and tax contect. It is not possible to make a definite conclusion from the results of the comparison, as there may be different situations in next periods where the view of this comparison would change. However, it is recommended from the calculations that the company made repair the property or creation of reserves for it. It depends on the company, how it wants to influence the financial result of and when it wants to start expanding production.