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Cloud computing in the sector of small and medium enterprises
Tylče, Jiří ; Šilerová, Edita (advisor) ; Hřebejková, Jana (referee)
This bachelor thesis focuses on the use of the cloud computing in the sector of small and medium enterprises in the Czech Republic. Theoretical part explores the basic terms, various divisions, and history relative to cloud computing. Also there are main information about virtualization. At the conclusion of the theoretical part there are summarized main advantages and disadvantages of using cloud computing. In the practical part there is analysed the use of cloud computing through a questionnaire survey. In this section there are also evaluated and graphically displayed partial results of the survey.
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R&D support: the way how to increase enterprises’ competitiveness
Bočková, Nina ; Dohnal, Mirko (referee) ; Duspiva, Pavel (referee) ; Motyčková, Monika (referee) ; Meluzín, Tomáš (advisor)
This dissertation investigates the possibilities of increased use of direct and indirect support for R&D in small and medium-sized companies operating in branches of the manufacturing industry in the Czech Republic and specialising in the production of computers and electronic and optical instrumentation and equipment. The choice of the topic of this work was motivated by personal experience in a field in which companies either have not had enough information to take advantages of subsidies for research and development or have had negative experience relating to applications for direct support for research and development. These facts have presented obstacles to the realisation of research and development in corporate practice. The aim of this dissertation is to propose a methodology for the use of available tools in support for research and development in the Czech Republic and its verification against real data from selected companies. Data from primary and secondary research was used to investigate the selected area of academic knowledge. A questionnaire investigation was performed on the basis of knowledge obtained from detailed research of Czech and foreign literary sources. The respondents were companies in the electronic industry. The dissertation presents the results of empirical research and an assessment of research questions relating to a comparison of a selected sample of companies actively realising research and development with companies engaged merely in production with no innovative processes. On the basis of questionnaire processing and the testing of research questions, a methodology was created for small and medium-sized companies with the use of fuzzy logic facilitating decision-making in the financing of research and development activities with the use of direct and indirect support. Use of the proposed methodology will allow companies to expand sources of financing for the innovation process as an essential part of the competitive battle in the industry in question. The methodology is a significant aid for strategic decision-making in small and medium-sized companies considering the introduction of research, development and innovation. Benefits of this dissertation can be seen not merely on the theoretical and practical level, but also in the area of education.
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Evaluation of Posible Benefits of Enterprise Europe Network pro MSP
Jünglingová, Ivana ; Šafránek, Jiří (referee) ; Koleňák, Jiří (advisor)
The goal of the thesis „Evaluation of possible benefits of Enterprise Europe Network for SME“ is to describe and analyze the services of the network in the real business environment. The theoretical part is aimed to characterize a small and middle enterprise, its importance for national economy, financial management, possibilities to obtain financial support and services of Enterprise Europe Network. The practical part is concentrated on decription of the companies which took use of the all-European network. The inquiry of processing shows us benefits and help of the network for Czech enterprisers.
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Concept of Business Intelligence Using for SME's
Stryka, Lukáš ; Soukup, Lukáš (referee) ; Videcká, Zdeňka (advisor)
This Diploma Thesis deals with analysis of the current processes in small software company. On the basis of the weakness evaluation, the new extensions of the information system are designed. The first extension is new module for on-line sale and cashless on-line payment. The second one is integration of Business Intelligence tools to help streamline marketing strategies of this company.
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Accounting data for users information support
Brabec, Tomáš ; Vašek, Libor (advisor) ; Král, Bohumil (referee)
This thesis deals with the use of accounting data for information support of small and medium-sized enterprises users. This thesis covers not only technical and procedural aspects of reporting. The first part of the thesis provides broader insight into SME and their limitation factors, future development of accounting and accounting profession and also insight into data presentation. In the second part there are examples of statements, which could be part of specific accounting systems for SME and could be used by internal users.
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Survey of small and medium-sized enterprises on open source ERP
Šťastný, Kryštof ; Basl, Josef (advisor) ; Novák, Petr (referee)
The diploma thesis conveys information enabling greater awareness on the role of open source software at the market of enterprise information systems such as ERP provided as a service. It presents their distinctive characteristics from proprietary software. The practical part investigates the use of corporate information systems provided on-premise, as web services, and by open software. It presents the opinion of the respondents on the contradictory factors considered as benefits or risks of such software.
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The analysis of personal activities provided in the selected SME
Prasniakova, Valeryia ; Dvořáková, Zuzana (advisor) ; Cetkovský, Pavel (referee)
The work is dedicated to personal activities provided in the SME. The main aim of this thesis is to conduct the description and analysis the effectiveness of human resource management in the selected SME, the assessment of personnel activities and recommendations creation for improving personnel policies in the company. The work is divided into theoretical and practical parts. The first part is dealing with basic concepts related to personnel activities in the company. In the second part of the thesis author explored the personal activities in a selected company.
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Impact of IFRS Adoption into German GAAP on SME’s Financial Statement Informative Value
Trytko, David ; Müllerová, Libuše (advisor) ; Zelenka, Vladimír (referee) ; Šebestíková, Viola (referee)
The legislated Accounting principles modernizing act, abbreviated BilMoG, caused a fundamental accounting reform in Germany. The most important international accounting standards IFRS were implemented in to elsewise conservative accounting rules. Due to fact the main users of GAAP in Central Europe are SME, the description and analysis of IFRS's implementation in to German GAAP seems to be beneficial for SME's financial statement informative value for the first year as of December 31, 2010. Major receiver of SME's financial statement is not the institutional investor but financing bank and other creditor. The aim of the thesis is to verify assumed informative value's improvement of SME's financial statement as their most important finance reporting form. The verification of defined hypothesis is based on rigorous and systematic SME's characteristic analysis as well as their applicable GAAP's. After recognition of the most important German GAAP's changes follow the IFRS comparison and a feasibility evaluation of German qualitative characteristics used not only by SME. The consequent empirical research mergers the provided analysis and recognition of the fundamental and by SME frequently used balance positions with quantitative and qualitative assessment of adjustment to be made for preparation of consolidated financial statement in accordance with German accounting rules and principals. This research is based on near 70 available audited Czech SME's financial statements for the financial years before and after partly IFRS adoption into German GAAP (BilMoG). The findings and results establish the verified informative value's improvement of financial statements. The finance lease recognition (necessary capitalisation) persists to be the most significant adjustment between Czech and German financial statement after BilMoG. This fact clearly shows the deficiency of current Czech GAAP. Extent and number of required adjustments are on the decrease and the current German GAAP seems to be applicable for SME's purposes either. Thesis conclusion draws the attention and requirement to improve the Czech GAAP. Also continuance of prudence principle after partly IFRS adoption is fixed. Surprisingly the positive tax law impact is found out, especially not only on allowances or provisions, but also on other relevant accounting areas as such asset definition, discounting of long term provisions, finance lease recognition etc.
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Komparatívna analýza podmienok podnikateľského prostredia pre malé a stredné podniky v rámci krajín V4
Bača, Slavomír ; Svobodová, Ivana (advisor) ; Hančár, Matúš (referee)
The main aim of the master's thesis is to clarify the problematic of small and medium-sized enterprises (SMEs), analyse relevancy and historical development of selected ratios influencing business environment conditions for SMEs, and determine the best country within V4 region in terms of favourableness of selected business environment conditions for 2014. Theoretical part of the thesis discusses the problematic of SMEs from different points of view emphasizing on the approach of European Union. Based on literature relevant indicators are selected and presented for each V4 country individually. Analytical part of the thesis analyses external environment conditions for SMEs within V4 region in 2014 through five groups of indicators: Taxation, Labour Cost, Demand, Corruption and Law Enforcement, and Easy of Doing Business. The whole analysis is conducted based on secondary data and method of indexes. All of the five groups of indicators are analysed separately and based on these results the final ranking is created. The results of the study show relatively similar business conditions for SMEs within V4 area with Poland having the best SMEs business environment in 2014.
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Cloud business information systems for small and medium enterprises
Horáček, Marek ; Svatá, Vlasta (advisor) ; Veber, Jaromír (referee)
This thesis is concerned with the analysis of Cloud Computing as a solution for corporate information system and also its component for customer relationship management as a separate application in small and medium-sized companies. This thesis is also engaged in the research of small and medium-sized companies on the Czech market and finds the attitude of companies to applications run due to Cloud Computing solutions and what they think about Cloud Computing as such. The main objective of this work is to analyze the possibilities of this relatively new platform and highlight the the benefits and potential risks of their use. The work is divided into two parts. The first part focuses on the theoretical plane of Cloud Computing, where the basic concepts and limitations are defined and from which I will result my thesis. The second part is divided into four chapters. In the first subsection the ERP systems are compared, which are offered as a free version or as an Open Source suitable for use on Cloud Computing platform. In the second subsection the CRM systems are compared as a separate applications offered online as SaaS . The third section is devoted to the market research, which is focused on attitude and use of Cloud Computing applications in small and medium-sized companies . The final section offers the recommendations for MSP in the transition to Cloud Computing.
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