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Employee benefits
Pavlíčková, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with employee benefits. The first part is focused generally on employee compensation, division of benefits and their legal regulations. The main part of thesis describes employee benefits from the point of view of accounting and taxes -- contribution for meals, non-alcoholic beverages, private use of company cars, contributions to the pension and life insurance, extra holidays, education of employees and gifts for employees. In conclusion, benefits are analysed in a selected company.
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Employee motivation and benefits in company Sony
Vildová, Romana ; Chylíková, Hana (advisor) ; Procházková, Lucie (referee)
The aim of this thesis is to study the issue of employee motivation and employee benefits from a theoretical point of view and based on that perform analysis of motivation in company Sony. The work is divided into two parts, theoretical one and practical one. The theoretical part is covered in the first two chapters, which deal with the employee motivation in general and commonly offered employee benefits. Practical part is presented in the third and fourth chapters. The third chapter introduces company Sony. The fourth chapter describes the employee benefits that the company provides to its employees and primary research by means of a questionnaire in Sony Europe Limited - organizational component Czech Republic.
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Employee motivation and employee benefits
Jantošová, Nicole ; Khelerová, Vladimíra (advisor) ; Drozen, František (referee)
The goal of this thesis is to get acquainted with the issue of employee motivation from a theoretical perspective, and then analyze the incentive system in a selected company - Sellier & Bellot. In conclusion, I would like to evaluate the lessons learned and propose some changes and recommendations for improving motivation in the analyzed company. The work is divided into four parts. The first three are rather theoretical. The first part deals with the explanation of the concept of motivation and characterizes its types and sources. The second part focuses on the motivation of negotiation at work, where the author presents the most important motivational theories dealing with the factors that encourage motivation and, on the contrary, the ones that distort motivation. The third chapter deals with the issue of employee benefits, especially their importance and classification. Then in the practical part, the knowledge acquired in the theoretical part is applied. The author tried to analyze the system of motivation in the selected company and conducted her own research through a questionnaire survey among employees of the company.
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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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Remuneration system in the sphere of leisure
KRÁČMAROVÁ, Martina
This thesis deals with the remuneration system in the sphere of leisure. The theoretical part deals with the motivation of employees, description of motivational theories and their authors. It also describes both of systems remuneration, financial and non-financial form. An important part is employee benefits and various classification, implementation and realization. Consequently are some possibilities of evaluation of employees and their work. The final chapter of the theoretical part focus on remuneration system applied in leisure organizations, which also includes compensation for volunteers. The practical part contains the description and comparison of two organizations. First is the civic association M-tes and second is Silesian Youth Center ? home of children and youth. Empirical research is focused on motivational strategies, remuneration systems, evaluation and implementation of employee benefits. Consequently are offered changes and recommendations.
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Employee benefits from an accounting and tax view
Štencová, Petra ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The thesis is focused on an accounting and tax view of employee benefits. First, there is generally defined employee remuneration. Further the thesis describes different types of benefits - meal allowances, using a business car for private purposes, pension and life insurance, nonalcoholic beverages at workplace, education and professional development of employees and extra vacation. The provided benefits in a specific company are analyzed in the end.
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Found analysis - general view (law, tax and accounting aspect)
VEJDOVÁ, Kateřina
This thesis deals with the fund company and their display in the accounting system. In the theoretical part are shown funds of the company under the CR legislation and IFRS, their composition, accounting and tax consequences. The practical part deals with some funds business, their work, drawing and accounting. It records the impact of funds in cash flow, proposals to amend the forms of financial analysis and indicators related with the funds of company.
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