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Study of Purchasing Function in a Company
Fikar, Jakub ; Petřík, Tomáš (referee) ; Jurová, Marie (advisor)
The aim of this bachelor thesis is to improve supplier-customer relationships in the IMI Precision Engineering production plant, focused primarily on the reliability of particular suppliers. With the aid of selected quantities it will analyze the current situation, suggesting a solution for speeding up the purchasing process and improvement of its quality.
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Evalution of suppliers in quality management system in the chosen corporation
KARKOŠKOVÁ, Soňa
Every organization, that wants to be competitive in the market, must constantly improve and find new, better and smarter procedures of individual processes. This thesis describes and analyses the existing quality management system of the suppliers selection and evaluation process in the medium sized engineering company. The work contains recommendations and suggestions for possible improvements of the system.
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Regulation of retailer-supplier relatiohships within the food chain
Mokrejšová, Veronika ; Zadražilová, Dana (advisor) ; Klosová, Anna (referee) ; Zeman, Jiří (referee) ; Vyhnálek, Petr (referee)
This thesis deals with retailer-supplier relationships within the food chain, and with possibilities of their regulation. The aim is to assess the effect of regulation of retailer-supplier relationship, through "Act on Significant Market Power and Abuse thereof" on particular food chain members, and eventually to propose an alternative solution of their regulation. The thesis states the following hypothesis: The Act on Significant Market Power does not change bargaining power between suppliers and retailers. The thesis is divided into five parts. The first of those defines the issue of retailer-supplier relationship, especially the so called "unfair practices". The mind-set of the European Commission which judges the unfairness of a practice, according to its impact on consumer, investment and competition is stressed. When comparing market shares and profit abilities, it is obvious that supplier sector is not disadvantaged in relation to retailing, however, there are cases of small and medium enterprises over which retailers can impose their bargaining power. Retroactive changes and excessive risk transfer on a business partner are then indicated as unfair, which is confirmed by microeconomic analysis. The second part maps means of regulation, through hard and soft law in the EU and its member states with focus on the Czech Republic, where the Act No. 395/2009 Coll., on Significant Market Power in the Sale of Agricultural and Food Products and Abuse thereof is applied. It is found that regulation within the EU is heterogeneous and the results of different regulatory mechanism in different countries differ. The third part talks about self-regulatory possibilities constituted by corporate social responsibility. The main solution of retailer-supplier relationships is represented by stakeholder dialogue, in which contractual parties look for the basis of their antagonistic positions (which are hidden in their interests and needs), and try to identify mutual needs and to create shared value. This approach increases the created value, which is advantageous for both partners, instead of redistributing the value to the benefit of the stronger partner. The fourth part presents the results of a survey conducted among retailers, retailer suppliers and farmers, their opinions about the Act on Significant Market Power, about changes caused by this Act and about particular unfair practices. It was realised that the Act does not help the suppliers very much, in that the bargaining position was improved only with a tiny part of the respondents, and the Act even did not fulfil the role of small and medium sized enterprises protection. The everyday practice of retailer-supplier relationships remains (after changing few legal formulations in the contracts) almost the same as it was before the Act came into force. The only considerable change is shortening the payment period to 30 days; however, there are suppliers that are not content about this provision. The farmers do not feel any consequences of the Act; retailers regard it as business barrier and excessive regulation. Thus, this part confirms the hypothesis. The final part of the thesis proposes a solution to this issue by engaging many stakeholders: the business partners (self-regulation), the State (regulation through general universal act), consumers, non-governmental organisations and media (generating demand for responsible behaviour of firms).
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Logistics and production management in the selected company
ČIHÁKOVÁ, Pavlína
The main topic of the thesis is the area of logistics and production with emphasis on saving time and place in the processing of order, the layout of machines, workplaces and warehouses in the production hall. The advantages and disadvantages were analyzed in the selected company, critical points were determined and solutions were designed, comparison and evaluation were carried out with the original condition. The work is based on the theoretical foundations of the subject, collected data from its own investigations and observations of the analyzed processes.
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Receivables and liabilities - valuation and accounts analysis
CHROMÁ, Vendula
The aim of this essay is to analyse the accounting and tax aspects of the receivables and liabilities concerning the relations between suppliers and trade debtors, advances paid and received, transactions with employees, accounting of the rate of exchange differences, accruals and prepayments etc. In the practical part of this essay, I will target the situation in a concrete limited accounting entity.
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Elaboration of supplier - consumer relationships in an accounting programm on PC in a company dealing with controlling immovables
ŠÍRKOVÁ, Jana
This bachelor work focuses on supplier-customer relationships. It describes theoretical aspects of booking such transactions according to the Czech law and deals with accounting cases connected with them, e.g. advance payments, bill of exchange, accruals and provision for doubtful debts. Practical part deals with displaying supplier-customer relationships in accounting software. Main attention was paid to invoicing, booking of incoming and outcoming payments and statements of settled and unsettled receivables and liabilities. The aim of this work is to analyze usage and suitability of accounting software in existing company that possesses shopping centre and propose solution to supplier-customer relationships.
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Processing of the suplier-customer relations in different accounting software packages
PIŠANOVÁ, Lucie
This bachelor work deals with supplier-customer relations problems. The first aspect of this work, describes an enactment of liability relation, bills, external and inland dealings between customers and suppliers. In the theoretical part an advance payment problem that is enacted by VAT law is solved. The practical part segment compares two types of accounting software in relation to work difficulty, speed, print reports, etc. In both pieces of software, invoice out and prepayment invoices are accounted for, while a comparison of suppliers and customer directories, as well as settled and unsettled demands and liabilities records, are made. The aim of these comparisons is essentially choosing the optimal software.
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