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Tax Administrations and IT
Rejzková, Eva ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.
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Decision-making on IT Investment
Matoušek, Dominik ; Pour, Jan (advisor) ; Seget, Tomáš (referee)
This thesis focuses on the decision-making on IT investment. The main aim of this work is to present the comprehensive picture of the efficient investing which is further extended by the analysis of possibility of using the services of consulting company when deciding on investments in enterprise informatics. The reader is acquainted with the main areas of investment decision-making and planning. Attention is devoted to the topic of information strategy, costs and effects of enterprise IT. The thesis further continues with the detailed analysis and evaluation of methods of investment decision-making. Subsequently, the model processes typical for enterprise informatics are introduced. The analytical part presents the possibility of using services of external specialists. The advantages and principles of cooperation between the customer and consulting firm are illustrated on a detailed analysis of the processes of Logio Ltd., which is consulting firm where author of the thesis worked as an intern. Many conclusions can be immediately applied in practice. The work can be beneficial for organizations considering investments in enterprise informatics and especially for those managements of corporations that are contemplating the utilisation of consulting companies.
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IT controlling
Stehlík, Libor ; Pour, Jan (advisor) ; Derfler, Václav (referee)
The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.
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IT Controlling
Školník, Petr ; Maryška, Miloš (advisor) ; Pour, Jan (referee)
In last decades, we are viewers of the trend, when business informatics adopts and implements general managerial methodology, methods and tools. These are modified in the specific condition of business informatics. We can demonstrate this trend on the follow examples: Corporate Governance, derived IT Governance. Corporate Performance Measurement (CPM), derived IT Performance Measurement (IT PM) or Balanced Scorecard (BSC), derived IT Balanced Scorecard (IT BSC). There is enough scope for all this domains in the Czech written literature. But there is no scope for IT controlling. The main goal of this thesis is verify the Eschenbach concept of controlling can be adopted by business informatics in its specific condition. This diploma thesis also handles about problems and benefits caused by implementation this concept of controlling in business informatics. The main goal is reached by exploration literature, researches, case studies, articles and other paper or electronic essays, when the methods of deduction and synthesis are used for customizing general facts about controlling for IT Governance and IT Management Thesis is divided in three parts: At the beginning of this diploma thesis, there are introduced right assumptions for correct understanding of IT controlling. The benefits of this part we can see in the defining of system attributes of business informatics and comparison IT Management and IT Governance with two theoretical approaches to management control system. By this comparison is verified the possibility to adopt controlling in business informatics. In the second part of this diploma thesis, there is description of author concept IT controlling based on Eschenbach. There is description of main IT controlling function, institutionalization of IT controlling and the role of IT controller in organizational structure. The rest of this thesis is devoted to the concrete IT controlling functions, problems and solving of theirs. These are divides in two categories. The firs one is focused on performance oriented IT controlling. The second one is focused on IT costs oriented IT controlling. This thesis handles about IT controlling complexly. The result of this diploma thesis is author concept of IT controlling based on Eschenbach concept of controlling.
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Benchmarking IT
Blecher, Jan ; Pour, Jan (advisor) ; Dohnal, Jan (referee)
The aim of this paper is to describe benefits of benchmarking IT in wider context and benchmarking scope at all. I specify benchmarking as a process and mention basic rules and guidelines. Further I define IT benchmarking domains and describe possibilities of their use. Best known type of IT benchmark is cost benchmark which represents only a subset of benchmark opportunities. In this paper, is cost benchmark rather an imaginary first step to benchmarking contribution to company. IT benchmark is not only a method for comparing IT efficiency, but also a way to better co-ordinate IT work with company strategy or make IT work more transparent for their customers. IT benchmark facilitates continual improvement not only to internal IT processes, but also to services that IT provides and in consequence to supported business services. Reader will further familiarize with practical example of IT process benchmark and with specifics in benchmarking of outsourced processes. It should be possible based on this paper to set strategic aims in benchmarking. And second, to run an initial IT process benchmark project.
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