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Cost Management in the Enterprise
Pyszko, Urszula ; Klečková, Pavlína (referee) ; Kocmanová, Alena (advisor)
Bachelor‘s thesis " Cost management in the enterprise" is dedicated to the issue of costs and their calculation in the company Anticor Bohemia s.r.o.. This company is based in Ostrava-Nová Bělá and its job is to sell wiring materials and mediation services associated with them. The work is divided into two parts, the first part is devoted to theoretical knowledge in the field of cost accounting and cost calculation. The second part will be more practical. There will be introduced enterprise, will analyze the current situation and will be listed suggestions for improvement.
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Tangible fixed assets according to Czech accounting regulations and IFRS
Šulc, Tomáš ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
In this bachelor thesis I will compare Czech accounting regulations with International Financial Reporting Standards (IFRS), focusing on accounting about tangible fixed assets. First of all, I will work out this issue from the point of view of Czech legislation, thereafter I will focus on differences arising from the international standards. This comparison will be supported by a case study in which I will make up and analyze financial statements according to both standards. These statements will be formed by accounting transactions in a fictitious company. From the results of this thesis it is evident that methods used by International Financial Reporting Standards are more precise in many cases and they also give more faithful view of economic transactions of the accounting entity.
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Costing in Selected Company
Do, Tuan Anh ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
The subject of this bachelor work „Costing in the Condition of the Selected Company“ is the analysis of calculation methods used in the manufacturing enterprise. In a theoretical part deals with similarities and difference between financial and managerial accounting, breakdown of cost and general themes calculations. In practical part will be to analyse and evaluate and assess the appropriateness of currently used costing method.
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Selected Differences Between Czech Financial Accounting and IFRS
Hlaváčková, Lucie ; Ing.Petra Zemánková (referee) ; Hanušová, Helena (advisor)
This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.
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Cost Management in the Company
Svorad, Michal ; David, Jan (referee) ; Kocmanová, Alena (advisor)
My bachelor thesis is focused on the analysis of costs in the company TURCK, Inc. which is based in Hradec Králové. The first part describes the theory necessary to understand the second part, where are evaluated data from the company. In the final part I suggest changes that will lead to deal better with the management of costs.
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The Comparison of the Tax Book-Keeping and Financial Accounting
Kohoutková, Zuzana ; Kadlec, Jiří (referee) ; Pernica, Martin (advisor)
The subject of this Bachelor’s thesis is the comparison of the tax book-keeping and financial accounting. In first part there is described the main principles both method of registration with current legislation in force in the Czech Republic. There are defined differences between them, advantages and disadvantages. In the second part is a elaborated proposal to transfer the tax book-keeping to financial accounting for the entrepreneur and evaluation this amendment to income tax.
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Cost Management in the Enterprise
Pyszko, Urszula ; Klečková, Pavlína (referee) ; Kocmanová, Alena (advisor)
Bachelor‘s thesis " Cost management in the enterprise" is dedicated to the issue of costs and their calculation in the company Anticor Bohemia s.r.o.. This company is based in Ostrava-Nová Bělá and its job is to sell wiring materials and mediation services associated with them. The work is divided into two parts, the first part is devoted to theoretical knowledge in the field of cost accounting and cost calculation. The second part will be more practical. There will be introduced enterprise, will analyze the current situation and will be listed suggestions for improvement.
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