Bakalářská práce / info:eu-repo/semantics/bachelorThesis
Osoba oponující práci:
The bachelor thesis deals with the elaboration of a financial plan of a natural person - entrepreneur for establishing a equestrian school and establishing a equestrian club in Velké Meziříčí. The theoretical part is focused on the issue and description of business in the Czech Republic. The basic concepts of business, the structure of business and financial plan and the legislative conditions for starting a business in the Czech republic are described. The practical part is devoted to introducing the business plan, the subject of business, analyzes and used methods. These parts are followed by the financial section, where the founding budget is elaborated. This part includes the starting capital budget, the break-even point calculation, the revenue and expenditure calculations for the first year of business in all three variants - pessimistic, realistic and optimistic. In addition, a personal income tax calculation and total contributions to the relevant institutions are made after completing the Income Tax form and Income and Expense Reports from a separate activity. The conclusion is to find out whether the business plan can be realized and achieve a certain profit rate.
Equestrian; Financial statements; Break-even point; Trade; Expenses; Financial plan; Business plan; Entrepreneur; Business; Income