Analýza specifik podnikání a problémových oblastí z účetnictví a daní vybraného průmyslového podniku

Abstract

The bachelor's thesis focuses on the analysis of business activities and problematic areas in accounting and taxation of a specific industrial enterprise. The theoretical part defines the basic aspects of doing business in the industrial sector, characterizes the meat industry, and outlines its historical development and current state. Furthermore, the thesis examines accounting and tax aspects, particularly in the areas of costs, accounting operations, and issues related to subsidies in business activities. The practical part describes the selected industrial enterprise, analyzes its financial situation, and focuses on an overview of the subsidies received and their accounting treatment. This is followed by an outline of potential subsidy opportunities for the selected enterprise in 2025. Based on the findings, an analysis was subsequently conducted, aimed at assessing the financial situation of the enterprise and proposing suggestions for the effective use of subsidy opportunities.