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The thesis aims to build a business plan for the project of a unique devices Decibar. The first part is theoretical and describes various forms and structures of business plans. The second part is the actual business plan. It includes description of business opportunity, product description, market analysis, marketing strategy, financial plan, SWOT analysis and potential risks. Result of this work is to assess the feasibility of the business plan

The theme of my work is "Deficits and damages in the accounting and tax background in the selected retail, their management options." The aim of my work is to develop standards for the selected type of retail and possibilities of their use in specific conditions. In the theoretical part of the basic concepts are defined on the stocks in the retail and records, inventory, deficits, damages and natural decrease and reasons for their emergence and subsequent definition of deficits and damages from the accounting and tax perspective, legislation and regulations. In the practical part of the first chapter described the survey, evaluation and management agenda deficits, damages and natural decrease. The following chapter deals with the creation process for calculating and determining the subsequent percentage of withdrawals and natural decrease standards for specific retail. This chapter ends with discussions use these standards in practice.

The thesis contains comparison JavaScript MVC frameworks. The following is a description of the current system FAIN for the inventory of fixed assets at VUT Brno, describes its shortcomings. It is further explored what is happening in the background on SAP ERP system, where the system FAIN is integrated. Based on these findings, it is designed and implemented OData service at SAP NetWeawer Gateway using ABAP language. And the SAPUI5 application for the inventory of fixed assets, which uses this service. The second designed and implemented SAPUI5 application uses the Northwind OData service. There are described the advantages and disadvantages of SAPUI5 application and previous solution of inventory of fixed assets. In conclusion, there are proposed possible solutions disadvantages of created application.

The aim of this diploma work is to analyse the process of final accounts and account closing in a selected establishment. The work consists of three parts. The first and the second parts focus on the theoretical process of compiling of final accounts and account closing from the point of view of the hold legislation. Subsequently, the work presents the formal and content parts of profit and loss accounts. The third part of the work provides monitoring of the process of final accounts and account closing in a real company. The final part focuses on the evaluation and improvement proposals.

This master thesis deals with methods of stocktaking in various enterprises. The aim of the thesis is to describe methods of inventory taking, to define basic problems and to provide recommendations to solve them. In the introductory of the theoretical part the characteristics of stocktaking, its preparation are described. Secondly the main specifics of conducting inventory taking (regular stocktaking, cash audit, and partial stocktaking) and interception of stocktaking differences in accounting and tax impacts are recounted. The application part consists of research via questionnaire and the aims were to pick out the general problems and to compare them with the recommendations in professional literature. The analysis indicates that the especially small companies underestimate the preparation of stocktaking and that the strenuousness of inventory taking rises with the size of a company. As the complementary method the interview in two companies was chosen, generally speaking the results affirms the results of questionnaire research.

This thesis focus on short-term assets and their management. The theoretical part contains basic informations about the company's assets, short -- term assets, its characteristics and it describes in details the options valuation methods of assets and inventory management. Practical part contains analyzes of current assets management system in selected company, compare findings with the competition, it identifies potential deficiencies and recommends changes for improvement.

Master thesis deals with assets stocktaking using mobile application at an environment of a company. The theoretical part analyzes the current mobile application for stocktaking and available development technologies. And also describes stocktaking problem in general. The practical part focuses on selection of appropriate development technology. Next the part focuses on the design and implementation of universal mobile application. The mobile application is implemented using the C# programming language and the .NET Framework. Finally the conclusions and recommendations are deduced based on evaluating and discussing of results.

Master thesis deals with the management of tangible fixed assets in the company Ecolab Hygiene s.r.o. which is engaged in purchase and sale of cleaning, desinfectant and sanitazing detergents, rental and repairs of cleaning machines and equipement. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of tanglibe fixed assets in the company and property maintenance. Based on analysis established knowledge there are subsequently weaknesses identified. In the final part solutions are proposed including their economic aspect whose implementation should have possitive impact on the current status improvement.

1 ABSTRACT As the capital of Prague gradually expanded, both in population and area, Emergency Medical Service of Prague (EMSP) had to grow accordingly. Rescue Teams of EMSP are currently located in 18 stations throughout the territory of Prague. The high number of Rescue Teams groups poses a major challenge to technical - physical operation. One of the areas where the need for changes has been identified, is the asset management. The current system is inadequate and unable to respond flexibly to frequent changes in the asset register. Large number of emergency stations, which are located over a large area and include ambulance cars, triggered the need for rapid search and registration of fixed assets, so the whole process would be as efficient as possible and would not hinder the operation of Rescue Teams. Therefore the registration of property by means of barcodes was launched. During inspections and changes in records or registration of new assets, the operation in records is carried out quickly and efficiently using mobile terminals with a bar code reader, which is actually a small computer. The aim of this paper is to describe management of changes in property records using bar codes at the Medical Emergency Service of Prague. This change in the process of property registration will reduce the time,...