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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Comparative analysis of the funding of public universities: the issue of the coefficients of economic difficulty
Pinkeová, Jana ; Vltavská, Kristýna (advisor) ; Krčál, Adam (referee)
The main purpose of this thesis is the comparative analysis of the funding of public universities with the focus on the issues of the coefficients of economic difficulty. At the beginning of the thesis the education is provided in universities set into the Czech educational system. Furthermore the thesis is targeted on the history of the Czech higher education and its development since its founding and establishing to the present status. In the theoretical part the basic concepts of funding and financing public universities and the history of the coefficient of economic difficulty, which is compared from different perspectives in the analytical part, are explained. The aim of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities, while taking into account the development of the share of personal and non-capital costs in the main function, the number of students and the number of academic staff. The target of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities taking into account the development of the share of personal and non-capital costs in the core business, the number of students and academic staff. The result is a proposed amendment to the values of these coefficients and the level of the amount of funding provided to public universities in the Czech Republic.
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Návrh systému odměňování a jeho dopad na náklady společnosti
Němcová, Dominika
This thesis deals with the system of remuneration of employees. Its aim is to de-sign a new system of rewarding employees for a certain company and evaluate its impact on company costs. The thesis is divided into two parts. Literature research theoretically anchors the issue of remuneration of employees and defines the basic terminology and rules of the remuneration of employees under the Labor Code. In the practical part is described and analyzed the existing system of remuneration of employees in the company and designed a new system of remuneration. Finally, the impact of the proposed scheme at the company's costs is assessed.
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Minimum wage
WERNEROVÁ, Petra
The Bachelor Thesis deals with the institute of the minimum wage. The aim of this Thesis is to analyse one of the attributes of the labour-law relations focusing on broader business context of its existence on one hand and consequently in context of application using the example of selected company. The impacts of the minimum wage on the selected company indicators are represented on an example of selected company. The Thesis also includes an analysis of selected economic and social relations of the minimum wage focusing on the relations between minimum wage and poverty and between minimum wage and average wage on example of selected countries.
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Evaluation of the financial demands of motivation program in a chosen company
VLASÁKOVÁ, Václava
The aim of this thesis was to evaluate the financial demands of actual motivation program in a chosen company, to analyze it, compare and to describe the development of benefits provided by the company in the course of time in the terms of costs. Next was to find and identify linkages and connections between employee benefits and economic variables of the company and to describe their potential interactions. It was proved that the actual motivational program is very financially demanding for the company considering the deteriorating economic results in last years. It was suggested that if this economy trend continues, it would be better to lower the amount of provided benefits despite their undeniable stabilization effect. It was proved that the company is orientated to tax and insurance advantaged benefits. This can bring the savings in the field of labor costs, on the other hand the increase of additional costs which come from unclear tax system. It showed, that the benefits as well as the wages adapt to economic reality very slowly and also their structure changed according to economic results, from benefits orientated to consumption during economically successful years to the long term responsible benefits during the years of economic decline.
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Development of sickness insurance and its impact on profit company
LIEBLOVÁ, Markéta
The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.
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Personnel costs in business
Pech, Daniel ; Nováčková, Zdenka (advisor) ; Strouhal, Jiří (referee)
Autor čtenáři přibližuje problematiku osobních nákladů v podnikání. V první části práce se věnuje obecné charakteristice těchto nákladů, vymezuje základní pojmy, jako je mzda, její funkce, průměrný výdělek a další. Následující kapitoly řeší otázku zdravotního a sociálního pojištění, které v českých podnicích tvoří nezanedbatelnou nákladovou položku. Není opomenuta ani problematika některých zaměstnaneckých benefitů a jejich daňových dopadů na zaměstnance i zaměstnavatele. Diplomová práce je pro názornost a snadnější pochopení tématu doplněna praktickými příklady a účetními schématy. Práce by měla čtenáři ukázat, že otázka osobních nákladů, a tedy také mzdového účetnictví a dalších souvislostí je velmi komplikovaná, vyžaduje znalost řady právních předpisů a jejich neustálou aktualizaci.
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