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Management Accounting as a Source of Information in a Chosen Company
Karban, Lukáš ; Lörinczová, Enikö (advisor) ; Miroslav, Miroslav (referee)
Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns.
The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making.
On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances.
At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.
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Management Accounting as a Source of Information in a Chosen Company
Kruml, Lukáš ; Lörinczová, Enikö (advisor) ; Milan, Milan (referee)
This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts
The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps.
The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs.
The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.
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Assessment of the Closing the Books Procedures in the Czech Republic and Poland
Tacinová, Jolanta ; Lörinczová, Enikö (advisor) ; Monika, Monika (referee)
The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS).
In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area.
In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made.
The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.
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Assessment of subsidy applications
Pazdera, Michal ; Lörinczová, Enikö (advisor) ; Štáfek, Pavel (referee)
This Bachelor thesis entitled Assessment of subsidy applications is divided into four main parts. In the theoretical part from the bibliographical and other resources are discussed.
The practical part deals with the process of the selected agency, which decides upon funding or not-funding the project. The process is described from the announcement of public tender through the formal check until the evaluation of a project proposal by experts. In the evaluation part, the existing activities of the selected agency, which provides the grants for research, development and innovation, are assessed. Also, the most common reasons upon which the decision not to fund the project is being made, are noted.
In the final part are the activities of the Technology Agency of the Czech Republic and its contribution in the area of research, development and innovation support are described.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Mála, Václav ; Lörinczová, Enikö (advisor) ; Radim, Radim (referee)
This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Duchoňová, Petra ; Lörinczová, Enikö (advisor) ; Břetislav, Břetislav (referee)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Assessment of Inventory-taking in a Chosen Company
Daniová, Martina ; Lörinczová, Enikö (advisor) ; Stárová, Marta (referee)
This bachelor´s thesis is devoted to the inventory of a particular entity. The first part is focused on the definition of basic theoretical assumptions inventory. It contains default stocktaking definitions, legislation, course of particular phases and settlement of stocktaking differences. In the practical part are characterized elementary features of the company and is described the process of its stocktaking. In the final part of thesis, the company's inventory is evaluated on the basis of theoretical assumptions set out in the first part.
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Management Accounting as a Source of Information in a Chosen Company
Blašková, Pavlína ; Lörinczová, Enikö (advisor) ; František, František (referee)
The diploma thesis deals with possibilities of the use of management accounting information in a specific company. The analysed company is Tessitura Monti Cekia, s. r. o., which is engaged in the production of textile fibres and fabrics for shirting. The theoretical part covers the most important pieces of knowledge of management accounting. It means in particular relations between management, cost and financial accounting and also monitoring of costs, costing systems and budgeting.
The practical part describes the chosen accounting entity. It analyses in detail its accounting software, production system, monitoring of costs, costing and its principle of budgeting. The final part includes evaluation of problem areas on the basis of findings about the accounting entity and proposed solutions. The proposed changes relate namely to inventories, re-organisation of production and monitoring of costs of the analysed company.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Benáková, Pavla ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
This bachelor thesis is focused on assessment of Expenses from financial and cost accounting Point of view. In the literary research are defined the basic concepts concerning the financial and internal accounting. It also introduced the structure of costs in the financial accounting and accounting policy. There are also described the cost in terms of tax revenue and the procedure of calculation of income tax.Research is further devoted to the classification of costs from the point of view of management accounting and basic classification of calculations, which are straight a part of internal accounting.The last part of the research is devoted to the statement of profit and loss.The model example of this work is devoted to the demonstration of the development costs from the point of view of financial accounting and the analysis of the costs from the point of view of internal accounting of a particular business
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Revenue Recognition under IFRS in Comparison with Czech Legal Regulation
Dusíková, Klára ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on comparing the revenues reporting according to international financial reporting standards IFRS and according to the Czech legislation. The main aim of this work is to analyze the problems of these two accounting frameworks and then show these differences by using the sample examples. The theoretical part is focused on the understanding of the revenue reporting according to international accounting standards IFRS and according to Czech accounting adjustments; it is pointed out on the forthcoming standard IFRS 15. The practical part of this thesis is devoted to the provided examples.
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