Teoretické a praktické aspekty podnikání ve vinohradnictví a vinařství

Abstract

The topic of the thesis is Theoretical and Practical Aspects of Viticuture and Vinery Business. The theoretical part of this thesis is dealing with a description of theoretical aspects of making business in area of viticulture and vinery from a view of history of wine, process of wine production, advertisement, wine business and given specifications of this area. The third chapter is characterizing the Neoklas, a.s. organization. The fourth chapter is describing a bookkeeping and tax aspects of the company, which is dealing with wine production. There is listed financial analysis, too. For the purpose of characterizing bookkeeping and tax aspects and for the purpose of calculation of ratios are used data from the last three accounting periods, it means since 2012 to 2014.