Význam a tvorba rezerv u podnikatelského subjektu

Abstract

The content of this thesis is the meaning and the creation of reserves for the business establishment Montáže Přerov, a.s., as well as elaboration of internal guidelines for the creation and use of reserves. The work is divided into theoretical and practical parts. The first will be a theoretical characterization of the importance and use of reserves. The practical part is focused on the analysis of current reserves, which form a commercial establishment, also on the draft of the internal guidelines for the creation and use of reserves.