Automobil v podnikání

Abstract

The aim of my bachelor work „A car in business“ has been primarily to analyse issues of a car use in a model society from accountant´s point of view and to create an optimal design for financing the acquired car. The work has been intended to relate slightly to tax problems concerning the car usage. Potential ways of financing which are connected with acquiring the car have been dealt in the theoretical part. Consequently, problems from inclusion to a car run and elimination in situations which are the most frequent in practice have been debated. As a subordinate issue costs of the car run as for instance a road tax have been part of the work. The theory has been supplemented with practical examples which are applied to a fictitious company and then results are compared and evaluted in the last part of the work.