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Analysis of employee costs in a construction company
Lajner, Adam ; Tuscher, Martin (referee) ; Kocourková, Gabriela (advisor)
This bachelor's thesis focuses on the analysis of labor wage costs in the construction industry, comparing employees of companies with external workers (self-employed). The main aim is to compare the costs associated with these two types of labor on a specific construction project. The theoretical part addresses wage policy in the Czech Republic, explaining fundamental concepts such as wage, salary, net and gross wages, as well as the differences between guaranteed and minimum wages. It also focuses on pricing in the construction industry. The practical part of the thesis deals with a specific construction project and conducts a comparative analysis of wage costs for self-employed workers and employees. It describes the project, the developer and construction company, a specific residential building, and its budget. Wage costs associated with the activities of individual participants in the construction are anylyzed In conclusion, the acquired information and data are summarized and analyzed, providing a clear picture of the efficiency and cost-effectiveness of employing internal workers compared to hiring self-employed workers in the construction industry
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