Hospodaření s dlouhodobým hmotným majetkem ve vybrané účetní jednotce

Abstract

The thesis deals with the management of tangible assets in the entity TEMPO, business team. The theoretical part is focused on the definition of the basic concepts which with the assets and management associated with it and accounting and tax aspects. Attention is focused on the acquisition, valuation, depreciation, disposals and inventory of the tangible assets. In the practical part are analysed in detail in each area, including technical improvements and the cost of repairs. Particular chapter is devoted to the possibilities of tax optimization when calculating income tax. The final section includes an assessment of whether the entity manages with tangible assets efficiently, economically and in accordance with the legislation in force.