This diploma thesis deals with the issue of subsidies, and gives an overview on their structure and basic programmes offered by the funds, from which it is possible to draw grants and it subsequently informs about the conditions for the payment of subsidies. There also offers information about accounting and tax aspects.It focuses on the describtion of management of an agricultural entity operating in South Bohemia. The thesis elaborates the most important aspects of the application of exercicing costs reduction in the managment of Agricultural Cooperative in the absence of subsidies.Yet subsidies have a significant impact on the economic situation of the company. In the absence of any subsidy a Cooperative Entity would surely go bankrupt. This paper evaluates two cases to illustrate such eventuality. The first is maintenance cost analysis of grassed-areas, the second case- finding costs on the unemployed.We come to the conclusion that agricultural businesses today are not in a position to finance its activity only from their own resources and are significantly dependent on the subsidy policy, mainly of the European Union.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:153382 |
Date | January 2013 |
Creators | MALENICKÁ, Iva |
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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