Analýza dlouhodobého majetku

The Bachelor thesis "The Analysis of Fixed Assets" focuses on the problems of fixed assets within the scope of the Czech legal enactments. The major goal of this thesis is not only the introduction of fixed assets in general, but mainly the analysis of fixed assets in specific conditions of a company. KÁMEN Zbraslav, spol. s r.o., a stone mining and concrete production company, was chosen for this purpose. The legal enactmets, the company itself, its general characteristics and classification of fixed assets are introduced at the beginning of the work. Additionally the thesis describes all activities that the company has to solve in connection with its fixed assets. It includes the acquisition, financing and evaluation of long term property, furthermore the ranging of individual kinds of fixed assets into the company's business property, fixed register assets connected with the problematic software, bookeeping, depreciation of property and finally the possible ways of liquidation of fixed assets.