Problematika obnovy dlouhodobého majetku v konkrétní firmě

Abstract

The aim of bachelor work is to compare the advantages of individual methods of acquisition of fixed assets and the selection of the best options for acquisition of fixed assets. The work is clearly divided into several sections with a logical sequence. In the theoretical section is characterized by long-term assets. Methods of tangible fixed assets were selected for cash purchase, hire-purchase loans and financial leasing. The various methods of acquisition are described and compared with each other. The practical section first focuses on the description of a specific company. Further important parameters are calculated for the method of discounted costs. Finally, it is advantageous compared different ways of acquisition of fixed assets according to the method of discounted costs.