The aim of the thesis is to evaluate the capital structure of business entities in agriculture. A partial objective is to assess the impact of subsidies on the management of these entrepreneurs. In the theoretical part the capital structure is described, small and medium-sized enterprises are defined and the importance of agriculture is discussed. the capital structure of a group of small and medium-sized agricultural entrepreneurs is first analyzed in the application part. There is an analysis ... show full abstractThe aim of the thesis is to evaluate the capital structure of business entities in agriculture. A partial objective is to assess the impact of subsidies on the management of these entrepreneurs. In the theoretical part the capital structure is described, small and medium-sized enterprises are defined and the importance of agriculture is discussed. the capital structure of a group of small and medium-sized agricultural entrepreneurs is first analyzed in the application part. There is an analysis of debt and equity structure with a focus on reserve funds. The view of the financing of agricultural entrepreneurs is complemented by the implementation of a questionnaire survey, which is focused on drawing subsidies. The effect of the investment subsidy on the balance sum and the economic result is demonstrated on a model example. |