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The Usage of the Norms ISO for the Firm
Dóša, Vladimír ; Pauschek, Alois (referee) ; Luňáček, Jiří (advisor)
In this thesis I'm focusing on current world trends in the field of quality management in industrial production and services. Further I'm applying introduction of ISO standards in a concrete building company and I'm evaluating its efficiency. The thesis also offers a "manual" for introduction of ISO standards.
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Internal control system
Pavésková, Ivana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.
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Effectiveness of services in municipality - Management of local government enterprises
DOUBKOVÁ, Markéta
Project is concerned with analysis and evaluation guidelines for local government enterprises in statutory cities surveyed in the Czech Republic. The theoretical part begins with the basic characteristics of the local government enterprises and definitions. The practical part describes the internal guidelines of the various statutory cities in the Czech Republic. Conclusion is focused on the assessment of the analysis results. In the last part, the attachments connected with this issue can be found.
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Methodical procedures in the course of accounting system´s reconstruction
PROCHÁZKOVÁ, Petra
This thesis is focused on the reconstruction of the company's accounting system in accordance with applicable law. The literature search will briefly describe the basic law, which must be followed each entity in the accounting treatment, with emphasis on proper preparation of internal guidelines. They will describe the basic requirements for equipment and software in the selection of accounting software. The practical part will be described business entity in which I took during 2011 accounting as an external accountant. Revealing some problems that showed the financial system of this business unit, has motivated me to handle this topic in this thesis. In the practical part describes their accounting methods, software equipment and the main goal of the practical part will apply the correct accounting methods and procedures in the areas in which the company does not properly set up the accounting system. The reconstruction of the accounting system will also find suitable software and its implementation into business operations and in connection with the change in organizational structure. Result of the whole work will be newly created internal directions.
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Intercompany Regulations in a chosen Firm
Podhrázská, Kateřina ; Stejskalová, Irena (advisor) ; Sedláková, Jaroslava (referee)
The diploma thesis at hand describes internal guidelines, their meaning and importance, and usage. The practical part of the thesis contains an analysis of the guidelines for accounting currently followed by the Municipal Office of Strmilov. The outcome of the analysis shall be included in the new internal guidelines that will be elaborated in accordance with applicable laws and specific procedures of the organization in question.
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Starting a business in an accounting context
Sychra, Jiří ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.
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Protection of The Information in The Organization
Hlaváček, Jan ; Molnár, Zdeněk (advisor) ; Drtil, Jan (referee)
Protection of information and knowledge in organization in the context of the tumultuous development of information technology has become one of the most important areas where attention is directed by experts and the general public. It is a very large problem, affecting virtually all areas of the economy, with forays into the private lives of owners, members and employees of the organization. The protection of information and knowledge can be only regarded as data protection, as is generally perceived, but also to protect other assets of the organization, especially intangible assets. For this reason, the theoretical part deals with the legal aspects of privacy issues in the field of labor relations and on issues of definition and protection of intangible assets and intellectual property. The practical part of the survey focused on information security in the Czech Republic. The first part compares the state of the most common security incidents and threats in the Slovak Republic in 2008 and in the Czech Repubic in 2009, formulates recommendations and ways to prevent against the occurrence of security incidents. The second part compares the practical part of the state of information security in the CR between 2007 and 2009 under the headings of the respondents carried out the survey. The conclusion of this section summarizes the status of the security situation in those years and points to new aspects. The third part of the practical part is based on direct involvement in the preparation and implementation of the project PSIB for the period 2010 and 2011. It describes the status, methods of procedure and method of implementation in concrete terms PSIB by DSM. It points to some problems in the practical implementation of research and suggests possible approaches to their solution. The conclusion includes suggestions and recommendations for the realization of the information in the surveyed areas, as well as changes and measures aimed at effective implementation of that survey.
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Internal accounting guidelines, their problems and creation in a company that deals with project and construction activities
CHROMÁ, Libuše
The objective of the diploma thesis is to complete company guidelines in a chosen company that deals with project and construction activities. The theoretical part contains procedures concerning the internal accounting guidelines and definitions of the legislation of the Czech Republic that influences the creation and composition of individual guidelines. This is followed by the division of internal guidelines and a detailed analysis of each of them. The chapter is concluded by the importance of guidelines in the company and the formal form of the guidelines. A company may have a large number of guidelines, therefore only the most important ones were chosen in the particular company that are related to the most frequent accounting cases and are, for that reason, problematic. These are guidelines concerning the formation of the account classification, incorporeal and corporeal property, accrual basis of costs and profits, liability reserves, foreign currencies and travelling allowances.
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Internal guidelines in accounting of a chosen company
Vávrová, Eva ; Stejskalová, Irena (advisor) ; Klíma, Josef (referee)
The goal of the submitted treatise "Internal guidelines in accounting of a chosen company" is to analyze contemporary internal guidelines. The aim of this work is to suggest new internal guidelines in a chosen firm. The guidelines are developed on a basis of a comparison with available legislative and with recommendations in publications. First part of this work is mainly about its theory. The second part then, is about the practices with internal guidelines, where -- in the beginning - are mentioned the basic information about the chosen company, its organization chart, then the analysis of the up-to-date guidelines is finished and finally several new particular internal guidelines are designed.
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