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Management accounting information use for assessment and motivation system
Jonášová, Michaela ; Král, Bohumil (advisor) ; Štráchal, Jaroslav (referee)
The present diploma thesis makes a theoretical overview of basic prerequisites of responsibility accounting, diverse approaches of assessing and managing workforce and motivation theory. The evolution of the construction market and its consequences on the society Insky spol. s.r.o. are analyzed in the practical part. The remuneration system is further analyzed on a concrete sample, in accordance with management accounting information, including salary structure, salary evolution and employees fluctuation between 2011 - 2013. Finally, the reward system of Insky spol. s r.o. is evaluated and based on that, few improvements are suggested.

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