Využití osobního automobilu v podnikání osoby samostatně výdělečně činné

Abstract

The bachelor´s thesis is focused on using passenger car for business purposes of a Self-employed person. The goal of the thesis is to find out, what kind of way purchase passenger car is the best for businessmen. The theoretical part is focused on the definition of the basic terms that relate to this topic, there is also described, how vehicles could be divided into groups. In next theoretical section are analyzed various ways of purchase a passenger car, methods of depreciation and other costs of the passenger car ownership. The practical chapter is based on the eternal example which different methods are compared in of acquisition passenger car. Finally there is recommended the best of all variant.