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Interní audit v bance
Matyáš, Ondřej ; Bürgerová, Jiřina (advisor)
Podstatou práce Interní audit v bance je poskytnout informace o prvních počátcích vzniku auditu a jeho postupném vývoji až do současnosti. Důležité je však zaměření na interní audit. V obecné rovině jsou rozebrány vlastnosti interního auditu, institucionální zabezpečení interního auditu ve světě a v České republice, působnost interního auditu ve společnosti a také je charakterizována osobnost interního auditora. Následně jsou obecné poznatky interního auditu aplikovány na prostředí obchodní banky v České republice. Je definován charakter auditorské činnosti v bance, možná rizika spojená s bankovními operacemi a jejich řízení. Samozřejmostí je i definování průběhu auditu v bance, včetně jeho jednotlivých fází.
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Information System usage analysis in the sales controlling department of enegry company
Benešová, Zuzana ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
This thesis covers the process analysis in sales controlling department of an energy company from the point of view of effectiveness of information system support. Based on this analysis is provided evaluation of the system implementation. According to the importance of the practical part of the thesis, it is not divided from the theoretical part, but it penetrates the theory withint the whole thesis. the main scope of controlling and information system is first introduced in the beginning of the thesis, followed by the process description and its analysis. Conclusion includes all essential findings and evaluation of premilinary hypotesis.
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Management control system as a strategy implementation tool
Matyáš, Ondřej ; Fibírová, Jana (advisor) ; Král, Bohumil (referee) ; Houser, Václav (referee)
Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.
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Budgeting in nonprofit nongovernmental organizations
Sobkuliaková, Lucia ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
This paper focuses on budgeting in nonprofit nongovernmental organizations. The paper is divided into two parts, theoretical and practical. The theoretical part includes two chapters. The First chapter describes basic characters of nonprofit organizations, their trend in Slovakia and issue of two percent of tax, which nonprofit organizations can obtain. The second chapter describes differences between for profit and nonprofit organizations in budget. It characterizes different types of budget like capital budget, operation budget, and cash-flow budget. It describes annual planning and budget cycle. The practical part is concentrated on concrete civic association. It describes relatives in organization and the main goals of organization. It identifies incomes and expenses and on the base of these the budget is created.
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Strategic planning and measurement of effectiveness in galleries
Matějková, Vendula ; Matyáš, Ondřej (advisor) ; Jindra, Petr (referee)
This thesis is concerned with strategic planning and measurement of effectiveness in the nonprofit sector. First part of the thesis discusses the process of strategic planning in nonprofit sector and methods that can be used by nonprofit organizations to measure effectiveness. Creation and use of the strategy map designed by Kaplan and Norton is also described. In the second part a strategy map is created for a Czech regional gallery and its subsequent use is proposed.
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Budget analysis of contributory organization
Hnida, Tomáš ; Stránský, Jakub (advisor) ; Matyáš, Ondřej (referee)
This bechelor thesis deals with budget analysis of contributory organization. For detailed analysis was chosen home for seniors ANNA, at Český Brod. In thesis is described process of budgeting, approval process and budget control. In thesis can be also found analysis of individual budget items and incentive system of workers. Last two chapters offers evaluation and suggestions to improve these processes.
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Cost-Benefit analysis IS/ICT for support of logistics process in productino company
Hlávková, Tereza ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
This thesis analyzes the effectiveness of IS / ICT in enterprises. At the beginning of the theoretical section explains the basic terms informatics discipline. It is described an application to support basic processes in logistics enterprises (ERP) applications and enabling the electronic exchange of data between businesses (EDI). Conclusion theoretical part is devoted to analyzing the effectiveness of investment in IS / ICT. The practical part describes the basic process of manufacturing logistics company focused on the application of IS / ICT. Then, an analysis of the costs incurred by entering incorrect data into information system. Following the calculation of cost savings by introducing EDI technology to receive orders in a manufacturing company.
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Motivational functions of management control system
Chroust, Petr ; Stránský, Jakub (advisor) ; Matyáš, Ondřej (referee)
This thesis deals with management control system and its motivational function. The theoretical part of the thesis briefly describes the management control system and its elements. It is mainly focused on the results controls. The main goal of the practical part of the thesis is the description of the incentive compensation system design in the company Klatovské zdraví, a.s. The compensation system is compared with the typical examples of the results controls mentioned in the professional literature. The advantages and problems connected with the implementation of the system are mentioned, as well. The practical part contains the description of the main features of the company's business environment (sale of pharmaceuticals), because selling these goods and human resource management in this branch underlies the notable government regulation, which affects the design and function of the results controls in the above mentioned firm.
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