Rezervy a rezervní fond jako nástroj ve finančním řízení firem zabývajících se lesnictvím a těžbou dřeva

The aim of the thesis is to document the managers' procedure in the creation of reserves and reserve funds in the financial management of companies involved in forestry and logging. To highlight the broader context of reserve creation, e.g. income tax and the link between reserves funds and equity, all in relation to the total amount of equity required for the business. The thesis summarises legislative and other existing knowledge related to the issue of financial management in forestry and the use of reserves and reserve funds as financial management tools. The research is conducted using a model example of the creation of a tax deductible reserve and its impact on income tax, analysis of selected equity items and narrative analysis of interviews with financial managers of forest enterprises. Based on the research, the use of the reserve and the reserve fund by forest enterprises in connection with dealing with the bark beetle calamity is monitored. The decisive influence on enterprises in dealing with the formation of the tax reserve is its tax impact and the deposit of money in a special bank account.