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The issue of labour costs and benefits
Kolínová, Veronika ; Šišková, Jitka (advisor) ; Lörinczová, Enikö (referee)
This bachelor project deals with The issue of labour costs and benefits. It is divided into two parts: The theoretical and the practical. At the beginning, the theoretical part explains employment relations. It means creation and termination of employment, the agreement to perform work and agreement to complete a job. Then the theoretical part is about wages, where are describes their forms like a time wage, work wage and brokerage commission and the term gross wage including its fixed and movable parts is explained here. The health insurance, social insurance and tax on personal income is included of this topic. It shows the calculation of the amount for wage and billing of the most used transactions which are related with the labour costs. The employee benefits including their structuring are in the end of the theoretical part.
The practical part is applied to the T.P.C.A. company, where the offered benefits are introduced like a services for employees, financial remunerations and the freetime activities. The most interesting benefits for the employees were detected by the questionnare survey. Employees were choosing benefits for current employment and the most interesting benefits for employees which were prefered before the start of the employment. The benefits, which are the least desirable were detected too. Therefore, these benefits are the least motivating. The optimal solution for employer is suggested by the using these results. It is the proposal for the improving conditions of benefits and then it is the proposal of the new benefits by the employees.
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The issue of the transition from tax evidence to accounting
Kocábová, Irena ; Šišková, Jitka (advisor) ; Ulrich, Milan (referee)
The bachelor thesis deals with problems associated with the transition from tax records to accounting.
The theoretical part is briefly characterized the tax and accounting records. Some basic differences of these methods of keeping records.
It is also analyzed the transition from tax records to accounting, both from an accounting and tax perspective. Described herein are various kinds of transition and their reasons.
The private part of the work on a model example illustrated the steps of the transition, then quantified the impact of taxation and drafted its optimization.
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The issue of costs and benefits
Jičínská, Michaela ; Šišková, Jitka (advisor) ; Vostrovská, Hana (referee)
This bachelor s thesis emphasizes the issue of payroll costs and benefits. The literary part of the thesis enumerates and defines the fundamental terms related to employee compensations and fringe benefits. This part includes the approach to calculation of net pay, relevant deductions, and maturity. Also, it provides a classification of fringe benefits.
The thesis deals with calculation of net pay of imaginary employees receiving various forms of fringe benefits with a view of the impact of fringe benefits eligible for tax benefits.
The second part of the thesis is based on a questionnaire survey focused on offered fringe benefits and preferences of employees in terms of benefits.
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The problem of wage costs and benefits
Gremmelová, Pavla ; Šišková, Jitka (advisor) ; Vostrovská, Hana (referee)
The theoretical part is focused on the search process in the literature. The first part of the first defines the basic concepts that relate to the topic. The issue of rewarding employees with whom he is related charges state organizations, revenue Authority, the social and health insurance. Furthermore, the method of calculation of net salary and subsequent postings.
The second part is dedicated to the field of benefits, its generic division, finance, tax returns and the subsequent recognition of the selected type of benefit, namely the vouchers. In the practical part defines the characteristics of the company, employees and the payroll system in the company. The basis of a questionnaire regarding satisfaction with the system of benefits, which was conducted with employees of the company and subsequent model calculation, which is designed according to information obtained optimal solution structure of benefits in the company.
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The issue of labour costs and staff benefits
Brhlíková, Monika ; Šišková, Jitka (advisor) ; Štáfek, Pavel (referee)
The first part of the bachelor thesis focuses on informations from literature, especially on labour-law relation, labour costs and the ways of accounting. This part also includes the employees benefits that are provided to employees with their wage.
The second part is practical and includes the characteristic of company, employees and wage system. This part is based on survey among employees. In the last part of the bachelor thesis is designed optimized system of benefits and calculation of saving.
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Labour costs and benefits in selected organization
Kopecká, Anna ; Šišková, Jitka (advisor) ; Petr, Petr (referee)
This thesis deals with employee benefits, their tax burden of employer and employee and their accounting.
The thesis consists of two parts. The theoretical part describes ways of providing of employee benefits, their impact on the tax system and provides with the foundation for the application part.
The application part contains introduction of company LIPRA PORK and analysis of its current employee benefits portfolio. Based on this analysis and based on requirements of employer and employees optimal portfolio of employee benefits is designed. This portfolio aims to fulfil not only all the criteria given by employer, but also to meet the employee expectations.
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Creation of Concept for Optimalization of Benefit in Specific Business Corporation
Farkaš, Martin ; Štáfek, Pavel (advisor) ; Šišková, Jitka (referee)
The aim of this bachelor thesis is to characterise the remuneration of employee is benefits, especially from tax perspective. The remuneration is actual topic and considers every employee and employer. The aim of this thesis is to develop plan for the benefit optimalization based on options of the employer and the preferences of employees are listed.
Theoretical part of the thesis is focused on description of individual benefits. Employers decide about providing specific benefits according to tax duties. Most of the tax validated benefits is arranged in collective contracts, inner directive or any individual contract.
Practical part of the thesis evaluates actual situation in the field of providing benefits in the business and building company RRK s.r.o. Next, questionnaire of satisfaction of the employees with these benefits is evaluated. At the end is presented a suggestion for optimalization of benefits.
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Verification of the Correctness of the Procedure for Stocktaking and Inventory Stocks to Make a Plan for a Particular Business Entity
Váňová, Eliška ; Štáfek, Pavel (advisor) ; Šišková, Jitka (referee)
Bachelor thesis deals with the inventory of the chosen business entity, of its proces and then vertification correctness of the procedure. Object of thesis is verify the correctness of the procedure for stocktaking and propose solutions to any irregularities with the inventory process for a particular business entity.
The thesis is divided into two parts, into theoretical and practical parts, the theoretical part defines the basic concepts of inventory issues, such as species inventories, the inventory process and types of inventory. There is mentioned on the obligations of an entity in the process of inventory stocks. Furthermore, the theoretical part deals with legislation and interpretation of the inventory.
In the practical part is characterized by a business entity, which in this work is known as the company Alfa. It is characterized by historical development and defining the scope of business. This business entity has been selected for the description of a specific course of inventory, resulting in inventory result and subsequent evaluation of the accuracy of the inventory process inventories at selected business entity.
Conclusion the thesis describes the recommendations and suggestions for improving the process inventory within the next year in terms of accounting accuracy and prosperity of the company. Was found, the inventory of a business is not conducted in accordance with legislation and deficiencies are found during the inventory process inventory. They proposed recommendations, namely more frequent inventory stocks at least once a year, as stipulated by law. Furthermore, the proposal to introduce camera system into the store. The important part to avoid losses in the enterpriseis flawless inspection of goods. There should ensure that the store manager through training and supervision of staff. It is also necessary to introduce a log book in the company.
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