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Kaizen as a management tool applied to a specific trade company
Hlaváčková, Jana ; Roun, Vlastimil (advisor) ; Boučková, Markéta (referee)
This thesis provides an overview of the Japanese management system called Kaizen. It is divided into two parts, a theoretical one and a practical one. The theoretical part focuses on recent changes in trade and business. It further continues with explanation of the term Kaizen and some of its principles. The practical part contains a description of a particular trade company and its structure. A specific challenge of this company has been detected and a Kaizen solution to the problem suggested.
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Evaluation of the calculation system of the specific company and the proposal leading to its improvement
Uttendorfská, Klára ; Fibírová, Jana (advisor) ; Roun, Vlastimil (referee)
This diploma thesis is concerned with costing. The purpose of this study is to evaluate the current costing system of the chosen agricultural company and propose a solution leading to its improvement. The thesis consists of a theoretical and analytical part. Divided into several subchapters, the theoretical part describes the previous observations related to this issue. The analytical part at first concisely characterizes the branch of agriculture, then introduces the analyzed company and describes its costing system. The practical part concludes by proposing the steps to improve the current con-dition of the chosen company's costing system.
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The use of calculations in the business management
Staněk, Tomáš ; Boučková, Markéta (advisor) ; Roun, Vlastimil (referee)
The presented Bachelor thesis entitled "The use of calculations in the business management", focuses primarily on the choice of the appropriate method of calculation and cost allocation base for fictitional company Dřevařez s.r.o. The work is divided into two main parts, one of which is theoretical and the other practical. The theoretical part is devoted to the explanation of the basic concepts used in the calculations. At the beginning of practical part manufacturing company, its organizational structure and product range are introduced. This is followed by the classification and description of all company's costs, which are then subsequently allocated by using the calculation methods for the individual products. The conclusion of the work is devoted to the evaluation of the methods used and the design of possible solutions to eliminate the deficiencies.
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Peer groups as a tool for corporate banking client portfolio performance enhancement
Kroc, Jiří ; Wagner, Jaroslav (advisor) ; Roun, Vlastimil (referee)
The thesis Peer groups as a tool for corporate banking client portfolio performance enhancement examines the systematical aproach of client grouping based on certain behavioral patterns. Within each group the potential of client financial yield is then being recognized. The first part of the thesis defines the core ideas of the method and covers the theoretical aspects of the presented approach. The second part of the thesis further builds on the theoretical assumptions made in previous part and describes the actual implementation of one particular Peer group in the environment of UniCredit Bank Czech Republic corporate banking division. At the end of the work, the exact evaluation of the method is presented.
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The settlement of intra-group supplies in the company
Bedřichová, Eva ; Roun, Vlastimil (advisor) ; Kratochvíl, Jiří (referee)
The aim of my thesis " The settlement of intra-group supplies in the company" is the way of intra-group supplies settling. The first practical part is focused on a description of intra-group supplies, intra-group prices, which are set for the supplies, and settling. Regarding to the analysis of the current settings of intra-group prices, in the second part it is supposed to be found improvement that could bring the company lower costs and higher performance.
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Motivational functions of management control system
Hajná, Kateřina ; Stránský, Jakub (advisor) ; Roun, Vlastimil (referee)
This thesis deals with management control system and its motivational functions. The theoretical part of the thesis describes the management control system and liability management. The following part contains a description of the banking sector, which the company Česká spořitelna, a.s. operates in. The banking sector is a very specific business environment, that may affect the management of the employees in the company and selling their products. The practical part contains a description of management control system at Česká spořitelna, a.s. This is mainly a description of the remuneration and motivation of employees and its comparation with theoretical knowledge of management control systém and liability management.
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Application of management accounting elements in small business segment (on the example of particular company)
Andronava, Dziyana ; Král, Bohumil (advisor) ; Roun, Vlastimil (referee)
In my thesis I am focusing on the possibility of using elements of management accounting in small and medium-sized businesses, on a particular production company. The target is to show, how using elements of management accounting help to develop quality information system in the company. Generally is considered that management accounting is a tool for managing complex and large enterprises. This leads, that this information is used in a few small businesses. Owners of small businesses are afraid that the information system for managing their business is expensive, and often do not have knowledge of economic management and information support. I feel that it applies to the company of my parent as well. My goal is to evaluate the current state of managing company of my parents, with an emphasis on tools and information of management accounting, which will provide better information support, and system of information that will ensure the necessary information to the development of the company.
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Thin capitalisation in Czech Republic
Flaška, Ondrej ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
This diploma thesis deals with thin capitalisation rules in the Czech Republic. The main objective is to analyze tax-deductibility of financial costs connected with loans from related parties. Czech Republic has been member of EU since 2004. The EU membership established the responsibility for Czech Republic to approximate national legislation of taxation with EU law, so the second objective of the diploma thesis is to consider how the Czech Republic deals with harmonisation of tax-deductible financial cost connected with loans from related parties.
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Application of management accounting tools in a non-profit organization AIESEC
Nováková, Daniela ; Roun, Vlastimil (advisor) ; Wasserbauer, Michal (referee)
The thesis is focused on describing and evaluating the use of management accounting tools in AIESEC, focusing on the Prague branch of AIESEC Prague. The work is divided into theoretical and practical parts. The theoretical part deals with the concepts of nonprofit organizations, legal forms and types of financing. The practical part describes the organization AIESEC and its financial management. Outcome of this work are suggestions for improving the financial management of the organization.
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Comparison of Finnish and Czech Tax System
Papežová, Marcela ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
The aim of this bachelor thesis "Comparison of Finnish and Czech Tax System" is to give readers more detailed information about both tax systems. The first descpriptive part shows a short summary of the progress of Tax system in Finland and then characterizes tax systems of the Czech Republic and Finland. The principal part is devoted to comparison of tax systems from different points of view. The main aim is to compare tax systems of both countries. I focus mainly on comparing the portion of particular taxes on total tax incomes, administrative demandingness during paying taxes and comparing of the tax destiny. I worked out accessible information and I concluded that the construction of tax systems is similar but each one is based on different parameters. Despite this fact some components of Finnish tax system we could transform into the Czech tax system.
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