SUŠKOVÁ Andrea VSB - Technical University of Ostrava

Spoluautoři BUCHTOVÁ Jana

The paper is based on the specific conditions of industrial manufacturing company, where the conservatism principle significantly affects economic management and decision making. For this reason are specified and explained the different tools of the conservatism principle. Attention is focused mainly on the results of a case study, where they were selected for a period of several years of analysis and modeling of reserves for repairs of fixed assets and provisions against receivables with regard to the impact on net income of the business. Graphical presentation of the results of the case study shows the possibility of successful applications of these methods.