Analýza specifik účtování a oceňování ve vybrané obchodní společnosti zaměřené na stavební činnost

Abstract

This bachelor’s thesis analyses the specifics of accounting and valuation in a selected commercial company engaged in construction activities. The thesis is divided into a theoretical and a practical section. The theoretical part aims to generally define the fundamentals of accounting and valuation for commercial companies in the Czech Republic, with reference to the practical part. The objective of the practical part of this bachelor’s thesis is to characterize the selected construction company and analyse its accounting and valuation practices. The analysis of accounting and valuation is conducted on two selected construction projects that the company has completed. The results of the analysis show that the identified specifics of accounting and valuation are important for the company primarily from the perspective of tracking costs and revenues for completed construction projects, which also affects the correct valuation of these projects.