Možnosti pořízení strojního zařízení u podnikatele v dřevozpracujícím průmyslu

Abstract

My bachelor thesis deals with various cases of tangible fixed assets acquisition for entrepreneurs and individuals in wood processing indusrty. It’s aim was to define and analyze the problematic of tangible fixed assets acquisition and define the most advantageous variant of industry equipment acquisition for a chosen entrepreneur. My paper is divided in three parts. First part contains basic terms, theory and legal frame of given topic in Czech legal system. In second part I define different variants of industry equipment acquisition and I give a list of necessary actions taken. Last part contains research. It focuses on a profile of Ševčík Sawmill. Examples of acquired individual pieces machinery are given within the limits of chosen acquisition method including the accounting process. In the final part follows evaluation of the most advantageous variant for the entrepreneur.