Original title: Srovnání účetních a daňových aspektů zaměstnaneckých benefitů ve vybraných společnostech v České a Slovenské republice
Translated title: Accounting and Tax Aspects of Emploee Benefits in Selected Companies in the Czech and Slovak Republic - a Comparison
Authors: Gálik, Slavomír ; Halabrín, Peter (referee) ; Křížová, Zuzana (advisor)
Document type: Bachelor's theses
Year: 2022
Language: slo
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Abstract: [slo] [eng]
Bakalárska práca sa zaoberá problematikou zamestnaneckých benefitov a ich účtovnými a daňovými aspektami. Teoretická časť popisuje personalistiku, motiváciu, jednotlivé zamestnanecké benefity a ich využitie v súvislosti s českou legislatívou. Analytická časť je zameraná na spoločnosti z rôznych štátov a analyzuje ich poskytované zamestnanecké benefity. Obsahuje návrh zmien pre zlepšenie situácie a zároveň optimalizáciu nákladov spoločností. The bachelor thesis deals with issue of employee benefits and their accounting and tax aspect. The theoretical part describes human resources, motivation, individual employee benefits and their application in connection with Czech legislation. The analytical part is focused on companies from different countries and analyses their employee benefits. Bachelor thesis also include proposal for changes to improve the situation and at the same time optimize companies' costs.
Keywords: accounting aspects; employee; employee benefits; employer; human resource management; motivation; rewarding of empleyees; tax aspects

Institution: Brno University of Technology (web)
Document availability information: Fulltext is available in the Brno University of Technology Digital Library.
Original record: http://hdl.handle.net/11012/206508

Permalink: http://www.nusl.cz/ntk/nusl-504072


The record appears in these collections:
Universities and colleges > Public universities > Brno University of Technology
Academic theses (ETDs) > Bachelor's theses