Analýza způsobů pořizování dlouhodobého majetku do podnikání

Abstract

This bachelor’s thesis examines the methods of acquiring fixed assets for a business, with a focus on their accounting and tax implications. The thesis aims to evaluate financing options and determine the most advantageous solution for a hypothetical company. The theoretical section defines the concept of fixed assets within the context of current legislation. The practical section analyzes equity, bank loans, and financial leasing using the model of acquiring a machining center. The options are evaluated using the present value of expenditures method and multi-criteria decision-making. From the perspective of the present value of expenditures method, financial leasing appears to be the most advantageous; however, after considering all criteria of the multi-criteria evaluation, the most suitable solution is a bank loan, which optimally combines the advantage of immediate ownership of the asset with the spreading of the financial burden over time.