Účetní a daňová specifika stavební společnosti

This bachelor thesis examines the accounting and tax specifics of a construction company. The theoretical part of the work is devoted to basic terms whose explanation is considered to be crucial. These are terms related to subjects, objects and contracts used in the construction industry. Within the framework of accounting specifics, the work focuses on the typology of development projects, because the purpose for which the project is built, is a crucial factor in the choice of accounting procedures. It is typical for developers, that a property is viewed as an object of exchange, and therefore it is reported in inventory. This methodology is connected with an issue of unfinished production and its valuation. The construction industry is also specific from a tax point of view. Under certain conditions, a reduced VAT rate can be applied and whitin construction and assembly work there is a possibility to use so-called reverse charge. The practical part deals with the cost analysis of a development project of a selected company. This analysis examines the structure of the costs, their influence on the valuation of unfinished production and the subsequent correlation with revenues.