This diploma thesis deals with reasons for agriculture support and offers an overview of basic subsidies which are supported in Czech Republic. The practical part of the thesis solves situation when a part of some other agricultural unit is bought and merged with main company which is analyzed by the thesis. This company is a receiver of some basic subsidies apparatus which also bring some difficulties such as question in which moment can subsidies show up in accountant. An agriculture company has to choose an account method, different in case of receiving subsidies for processes costs, financial costs and investment costs. The subsidies have an influence for agricultural company financial health which has to be qualified in a longer time period according to a nine economical financing analysis indicators. The thesis count indicators in case of acceptance and non-acceptance of the subsidies. Gained subsidies are further impacted by Czech Republic actual tax system (VAT and corporate income tax). Diploma thesis tries to quantify influence of these taxes to total agricultural company subsidies income.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:54251 |
| Date | January 2010 |
| Creators | HRDLIČKOVÁ, Jana |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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