National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Value Added Tax of Selected Business Entity
BÍLÁ, Šárka
This thesis deals with the Value-added Tax (VAT) of a legal entity. It is chosen to be a hypothetical professional used car dealership. Firstly, Czech VAT theory and laws are summarized together with EU rules for intra-community business including Reverse Charge rules. Then, usage of a special regime under the § 90 of the VAT Act for used car dealing is explained and its relation to VAT declaration and VAT statements is described. The presented theory is applied to the operation of the hypothetical used car dealership. Used cars are purchased either from a Czech / Non-Czech EU citizen or a Czech / Non-Czech EU legal entity at first. The cars are subsequently sold to similar entities with and without usage of the special regime. Finally, all described VAT possibilities are compared and optimal VAT options for used car dealerships as well as for their customers are recommended.
Management of Selected Processes in Microenterprise
BÍLÁ, Šárka
The work is focused on the use of process management in small enterprise. The aim of this work is to describe the process management in the selected microenterprise. The work is focused on a description of the selected processes in the microenterprise and an assessment of the level of the utilization of processes. The bachelor's thesis has two parts, theoretical and practical. The theoretical part is divided into several chapters where I am trying to bring basic knowledge of processes and process management. The processes are divided into main and supporting processes. Learnt knowledge are applied right into operation of the selected microenterprise. The practical part is focused on a description of the selected processes in the microenterprise and an assessment of the level of the utilization of processes. Described processes are the main process production and sales, supporting process supply and operational planning and sales promotion. In conclusion of my work I propose possible changes, which constitute an improvement of process management.

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