Analýza dotací v podnikatelském subjektu zaměřeném na zemědělskou činnost

Abstract

The bachelor thesis "Analysis of Subsidies in Business Entity Focused on Agricultural Activity" deals with the issue of subsidy dependence and its impact on the economic stability of a family farm. The theoretical part defines the basic concepts of subsidy policy, national subsidy programs, and the specifics of keeping tax records in agriculture. The practical part focuses on the financial and economic analysis of three cooperating entities and the application of a zero subsidy scenario separating accounting profit from real cash flows. In conclusion, the actual degree of the farm's dependence on public support is evaluated, confirming that it is essential for the maintenance and development of the business.