Zhodnocení způsobů pořízení majetku do podnikání

Abstract

The aim of this work is to analyze the different ways of acquisition of assets - agricultural machine and choose for entrepreneur - self-employed farmer the best. The theoretical part provides basic information about long-term assets, including its division into tangible and intangible, both from the prospective of tax and accounting. The following describes the methods of acquisition of fixed assets in the business and their specifics. In particular, the acquisition of assets from its own resources, credit, leasing, subsidies and free acquisition. The practical part compares and evaluates based on the used methods advantages and disadvantages of different ways of acquisition and their application to the entrepreneur. The conclusion summarizes the results of calculations including suggestion of possible solutions.