Analýza dlouhodobého majetku vybrané obchodní korporace

The bachelor’s thesis deals with the issue of fixed assets in accounting. The theoretical part discusses the categories of fixed assets, methods of their acquisition, valuation, depreciation, disposal, technical appreciation, including deferred tax. Practical part introduces the company EVONA a. s., its organizational structure and fixed assets which it owns. It continues with the calculation, analysis of the development and evaluation of financial indicators analysis. The following is the calculation of the depreciation of the technical improvement of a building in the connection with the installation of the supporting structure for the solar panels of the photovoltaic power plant. The solar panels are treated separately, taking into account the Income Tax Act, which egulates their depreciation. The next section compares various methods of depreciation, specifically straight-line and units-of-activity accounting methods, and accelerated and straight-line tax methods. The conclusion of the whole thesis contains a summary of the theoretical knowledge, but also the results of the analysis and the appropriate recommendations in the area of depreciation policy and financing.