The thesis focuses on a content and a relevance of a statement of cash flows in relation to business non-financial entities. It is based on the IAS 7 and supplemented by the Czech accounting standards. The thesis defines cash and cash equivalents, deals with a structure of a statement of cash flows, presents specific cash flows and ways of interpretation of cash flows. It also contains rules for creating a consolidated statement of cash flows. The practical part of the thesis examines an ability of a specific economic software to make a statement of cash flows in accordance with the Czech accounting rules.

El presente trabajo estudia como la participación de los grupos de gasto cambia ante variaciones de los ingresos, teniendo en cuenta que los ingresos son clasificados en transitorios y permanentes. La literatura supone que los hogares deben de considerar la naturaleza de esta clasificación de ingresos y, en consecuencia, los ingresos transitorios deberían de ser asignados a bienes de inversión, mientras que los ingresos permanentes deben de ser asignados a los bienes de consumo. Los resultados muestran que, ante variaciones de estos dos tipos de ingresos, la composición de los grupos de gasto varía, sin embargo, la categoría de alimentos sigue siendo la más representativa. Asimismo, se concluye que, los ingresos transitorios son asignados a los bienes de inversión, pero también son asignados a los bienes de consumo, mostrando que los hogares peruanos todavía no disciernen entre estos dos tipos de ingresos. / This paper studies how the participation of expenditure groups changes in response to changes in income, taking into account that income is classified into transitory and permanent. The literature assumes that households should consider the nature of this income classification and, consequently, transitory income should be allocated to investment goods, while permanent income should be allocated to consumption goods. The results show that, in the face of variations in these two types of income, the composition of the expenditure groups varies; however, the food category continues to be the most representative. It is also concluded that transitory income is allocated to investment goods, but it is also allocated to consumption goods, showing that Peruvian households still do not distinguish between these two types of income. / Trabajo de investigación

The main topic of this master´s thesis is the proposal of Financial Plan in the selected company for years 2016 – 2018. This proposal is based on analysis of company´s data from years 2011 – 2015. Financial planning is a comprehensive set of analyses and calculations that precede the financial plan itself. The thesis also deals with corporate strategy, the company´s goals and objectives that help to reach its goals. Besides the above-mentioned, this work implements the theory in current dynamic period and gives the feedback on the strategic financial plan.

This diploma thesis deals with the impact of thermal insulation on expenses relateted to the operation of the weekend house. Theoretical part describes options of thermal insulation systems, insulation methodes, describes structural prices and costs. Practical part of this thesis describes heat costs on specific weekend house situated in Karlovy Vary region. Thermal insulations are designed in three different variants. Calculation of costs of every designed insulation systém is included in this thesis. In next part of thesis is calculated return of investment for every designed solution. In conclusion of the diploma thesis are compared impacts of thermal insulation on expenses ralated to the operation of the weekend house.

The diploma thesis deals with the problem of measurement costs of taxation. The purpose of the thesis is to identify these costs and to calculate them in the selected company. Subsequently, partial measures leading to their optimization are proposed. Proposals are evaluated for their feasibility in practice.

Translated work is concerned with issue of reduction of production expenses and planning of production process in company for assembly operations of thermoblocks and aquablocks for gas kettles.In this work is wrote about planning of production and bid for a system of observing process of production cycle.

The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.

The aim of the thesis is using methods intended to detect and analyse the economic efficiency of investment which the company plans to implement. In the practical part I will introduce selected company where I will focus more to the evaluation of the past and present. I will formulate the financial and strategic analysis, analysis of the external environment SLEPTE and the five forces analysis by Porter. All these analysis will provide data for SWOT analysis completion. In proposals, I will mention the investment plan of the company, describe in detail the characteristics and reasons for the company's decision to implement it. I will calculate the net present value using the discounted capital expenditure and receipts, then further profitability index, payback period and internal rate of return will be calculated.

The diploma thesis deals with problems of internal directives in the company VARS BRNO a. s. It mainly focuses on directives related to assets and records, inventory plan evidence of foreign exchange and currency operations, providing travel expenses and the use of official vehicles. The goal of the thesis is to update directives specific internal directives, which will abide by current valid legislation and regulations and which defines and specifies the same procedures for methods of performance directives above.

The thesis discusses the possibility of financing investment projects of the municipality Tavíkovice, which plans to make costly investments in roads. Based on the financial and credit analysis the offer of financing this investment by obtaining a loan or a grant will be presented to the municipality. The credit parameters are set as not to overcapitalize of the municipality in order for the municipality to able to perform other investments during the loan repayment.