Methods of Valuation Fixed Assets in Chosen Company and Their Optimization

This bachelor work describes methods pricing long-term assets in accounting and also looks for possible optimization of these methods. Specifically optimization of the methods pricing at a chosen company. This work should provide a comprehensive survey of effectiveness individual methods within the company and should serve as an important instrument for the company to manage its business effectively. This work is divided into two parts. The first part is theoretical. There are mentioned and in detail characterized topics of a definition and classification long-term assets, acquisition of assets, assets and ways of their pricing, types of depreciation, asset improvements of assets and disposal of assets. Then the practical part which is focused on a description of the methods within Accounting Master s. r. o. company and their optimization. There are topics relating to a characteristic of the company, its valuation and methods of valuation which the company uses in the practical part and there are introduced drafts of a solution and optimization of these methods of valuation long-term assets of the company in conclusion