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Order Management in the Company
Ocelíková, Klára ; Nahálka, Michal (referee) ; Šunka, Josef (advisor)
This thesis deals with order management process in a company that deals with different types of tyres. The main part of the thesis is dedicated to determination of issues that arise during processing of orders and cause reduction of the profit. Description of these issues is included in the analysis of a specific order. The thesis includes proposals for improvements of the procurement, a solution for arising problems and proposals for changes leading to better economic efficiency and more efficient business processes. These suggestions are not only related to the sole execution of the orders, but also to the overall performance of the company. The thesis contains also an economic quantification of the benefits of proposed solutions.
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Study of Valuation of IT Products in a Selected Company
Kyselková, Veronika ; Mrázová, Katarina (referee) ; Jurová, Marie (advisor)
This diploma thesis is focused on the valuation of IT products in a selected company. The thesis is divided into four parts. The first part is theoretical, the second part describes the company's business and evaluates its valuation in the company. The third part contains proposals for solutions and the last part contains the conditions of implementation and benefits. Based on the performed analysis, the most suitable option will be chosen, which will be the best for the company.
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The Study Inventory Management in the Business Organization
Valčíková, Kateřina ; Bártová, Ivana (referee) ; Jurová, Marie (advisor)
This thesis focuses on the study and optimization of inventory management in the business organization. There are characterized basic concepts related to inventory management in the theoretical part. The practical part will focus on the analysis of stocks, sorting inventory and analysis of business suppliers. Based on the analysis of the current state I will set shortcomings and suggest solutions to these shortcomings. This proposal will lead to more effective inventory management in the organization.
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Influence of inventory valuation methods on the economic result
BOČKOVÁ, Iva
This work examines how inventory valuation methods can affect the economic result. To perform the analysis I approached a company that operates an e-shop selling equine products. I am the accountant of this firm and for several years we have been dealing with a high economic result as a part of a tax optimization, which is the result of constantly increasing sales of goods. The company currently conducts accounting in the B way and also keeps detailed stock records. My objective is to use the FIFO method and weighted arithmetic average to perform modeling for 3 selected products, to determine the prices from the valuation of the sold inventories and then to calculate the annual values. The annual values found are compared and the differences calculated. The results show that differences from inventory valuation have occurred but are not significant in relation to the annual volume of inventory sold. For the company, this would mean that whether it used the FIFO method or weighted arithmetic average for inventory destocking, the accounting would reflect a cost of a similar amount. Neither of the above methods would have an effect on the economic result in this case of a specific firm. Changing the valuation method when inventories disappear from the warehouse would not bring higher costs to the company and thus would not be a beneficial for tax optimization.
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Inventory controlling
ŘÍHOVÁ, Tereza
The diploma thesis deals with Inventory Controlling in a selected accounting unit. The aim of the diploma thesis is the analysis of controlling activities in the field of inventories and supplies, their evaluation and application to a selected company, including the determination of optimization proposals. Based on the analysis of control activities, the individual activities are then evaluated and optimization solutions in the area of inventory man-agement are proposed. The inventory analysis is performed in the company Impregnace Soběslav s. r. o., which deals mainly with the production and pressure impregnation of wooden pillars and sleepers. Based on the results obtained in the field of inventory management, the ABC method and the XYZ method for material classification are proposed. Furthermore, the FIFO method for valuing inventories at issue is proposed, and in the case of inventory budgeting, it is proposed to perform an analysis of deviations.
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Working Capital of the Company
KORITAROVÁ, Viktorie
The aim of this work is exploring working capital in specific company. The enterprise deals with selling and service of professional gastro equipments. The changes of indicators of working capital are very important for the companies, because in many instances they might be the largest cash flows. Individual components of working capital during four years are compared, thus receivables, inventories and financial assets. These components are analyzed, rated, and mistakes and the proposal on their improvement are presented. This bachelor thesis includes the issues of net working capital and noncash working capital, too. It means, that in terms of the balance sheet, so not only current assets, but liabilities are followed up, too - specifically short-term payables. The practical part is based on information from balance sheets and interviews with the employees and real costumers of the enterprise.
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Internal Accounting Directives for Corporations
Luskačová, Barbora ; Průša, Jiří (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive for the unnamed company. The first part defines the theoretical basis related to accountancy, the creation of internal directives and inventory accounting. The second part contains an introduction and analysis of the company. The last part presents the draft of a comprehensive internal company directive focused on the company’s inventories and accounting cases related to them.
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Study of Valuation of IT Products in a Selected Company
Kyselková, Veronika ; Mrázová, Katarina (referee) ; Jurová, Marie (advisor)
This diploma thesis is focused on the valuation of IT products in a selected company. The thesis is divided into four parts. The first part is theoretical, the second part describes the company's business and evaluates its valuation in the company. The third part contains proposals for solutions and the last part contains the conditions of implementation and benefits. Based on the performed analysis, the most suitable option will be chosen, which will be the best for the company.
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