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Practical application of inventory models
RŮŽIČKOVÁ, Lucie
This bachelor thesis is based on finding a suitable method of supplying a company. The emphasis lays on gaining data about inventory, supplying and demand of a company. The teoretical part deals with the allocation of inventory, with the determination of inventory managment models that can be applied in practice, and with demand and costs. The practical part deals with the analysis of stocks in the company, with used model inventory management and with finding of demand. For finding the model used by the company are used data from the warehouse cards or invoices. A demand can be divided into stochastic and deterministic demand. The deterministic demand is fixed for a certain period. On the contrary, the stochastic demand is indefinite, it can be guessed only by certain probability. The aim of the bachelor thesis is on the base of ascertained data suggest to the company the better method, apply it and find an optimal solution. The optimal solution concern as an effort of minimizing costs bounded in the stocks as well as minimizing unsatisfied demands.
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Working capital management in the company Siemens, s.r.o. as an effective instrument of increase in business value
Svobodová, Lucie ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The objective and main aim of this Master´s Thesis is to analyze the working capital and its management in the company Siemens, s.r.o. as a member of concern Siemens and eventually to propose the appropriate arrangements to improve the procedures and reduce the shortcomings detected. Financial statements and annual reports are to be subject to horizontal and vertical analyses, as well as financial ratios. Furthermore, each separate component within the working capital will be reviewed; receivables, inventories, cash and current liabilities. In conclusion, the results of analyses will be explicated a possible influence on company´s or concern´s performance revealed.
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Inventories in a company with business activities
Motlová, Eva ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in a company with business activities. The aim of the thesis is at first theoretically to introduce the accounting of inventories and then to demonstrate the accounting activities on a real company. The practical part of the thesis focuses on a company that sells medical devices. Due to the choice of company and its business activities this thesis highlights the general and specific information about business with medical devices and the areas connected to this.
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Accounting and tax aspects of accounting for inventories according to CAS and IFRS
KAHOUNOVÁ, Veronika
This Thesis deals with the Accounting and tax aspects of accounting for inventories according to CAS and IFRS. Theoretical part contains characteristics of inventories, methods of valuation and accounting of inventories according to CAS. Another part of the theory describes the inventories, their valuation and reporting in accordance with IFRS. In the practical part is characterized the selected company with demarcation its inventories. Practical part it also contains an analysis of the differences between the methods and procedures used by the entity and methods authorized in IFRS in the valuation of own production and consumption of inventories. In another part is an analysis of the influence of valuation methods of consumption inventories on economic result. At the end of each chapter are suggested improvements or solution of the problem. Finally it is shown a total comparison of the reporting for inventories according to CAS and IFRS.
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Evaluation of audit risk in selected areas in checking of financial statements in the CR conditions
MIKOLÁŠKOVÁ, Iveta
In the theoretical part of my thesis, I defined the historical development of auditing, the definition of audit and objectives. Audit procedures defined by valid legislation, ethical requirements and ethical behaviour of the auditor. I focused on the impact of audit risk, the auditor's opinion. Therefore, the procedures of assessment described above included inherent, control and detection risks and its impact on the audit's opinion. In practical part of my thesis is applied to the most frequent risks of inventories in companies that are specialised in the production, retail and wholesale of parts for automotive industry. Through analysis are evaluated risks that occur most frequently.
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Analysis of working capital in HOPI s.r.o.
Kratochvílová, Petra ; Neumaierová, Inka (advisor) ; Novák, Petr (referee)
The aim of this bachelor thesis is to analyze and manage the problem of working capital in the logistic company HOPI s.r.o. To find weak points and to suggest their improvements. Each components of net working capital will be examined -- i.e. receivables, inventories, financial assets and short - term payables. The thesis focuses on the management of each component individually to achieve the most effective managing process, but also solves their mutual relations. In this bachelor thesis will be determined year -- on year change of working capital and other related indicators for selected company and subsequently compared with sector numbers.
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Inventories according to Czech and international rules
Šlepecká, Alexandra ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.
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Working Capital management in company BAYER s.r.o.
Milatová, Helena ; Kislingerová, Eva (advisor) ; Štamfestová, Petra (referee)
The aim of this thesis is to analyze the management of working capital in company Bayer s.r.o., primarily to find the weak points and to suggest measures for their improvement. First of all the company results will be evaluated based on financial analysis. Subsequently the managing process of particular working capital components will be assessed, i.e. inventories, receivables, cash and payables. The resulting findings will be interpreted and completed by proposal of measures and recommendations, which should ensure a higher efficiency of working capital management and therefore release funds, which can be used for further company development and increase its value.
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Comparison of Czech accounting system and IFRS in valuation of inventories
Chrášťanský, Marek ; Nedvídek, Václav (advisor) ; Vašek, Libor (referee)
ANNOTATION In this thesis is put focus on comparison of the two accounting systems - Czech accounting system and the system of International financing reporting standards - in the matter of inventory records and its valuation methods. It is also necessary to define the subject of each direction and so the paper has quite a long opening, which cannot be missed out from this topic. Very important is the last chapter, which analysis the differences in a short example that puts the comparison into more practical form. The main objectives of the first chapters are basically compilations of particular standards, which often overlays each other in many ways. Despite of similarities there is a contrast in the basic way, on which is this thesis mainly focused.
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Issue of inventories in a company with business activities
Sabadášová, Jana ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Final thesis "Issue of inventories in a company with business activities" contains in a summary bookkeeping of inventories and other problems connected with inventories - evaluation of inventories in various parts of business cycle, problems with stocktaking, ordering of inventories. Ivnentories and their evaluation is defined under both czech law and international standards. In the last part there is an example of concrete czech company which is a member of international corporation.
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