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Financial reporting in Johnson and Johnson s. r. o.
Hejnyš, Jaroslav ; Pelák, Jiří (advisor) ; Procházka, David (referee)
The thesis describes the financial background that prevails in the company Johnson & Johnson. It contains the most essential processes which are applied in the financial department. Each event is specified in theoretical way and also described in practical examples. Special attention is given to pricing policy, accountancy system and periodic financial closing.
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Specifics of reporting and funding of non profit-making organizations
Poláchová, Martina ; Ištvánfyová, Jana (advisor) ; Zouhar, Tomáš (referee)
This thesis is concerned with specifics reporting and funding of non profit-making organizations. It describes foundations and endowment funds, civic associations, public benefit corporations, church legal persons and universities. It is aimed at reporting, financial planning, budgets and funding sources of non profit-making organizations. It presents tax implications and accounting issues of non profit-making organizations. Practical part is about five selected public universities. It evaluates their economies during three years and numbers and evolution of their students and employees. It is also concerned with funds, which represents their own sources of funding of non profit-making organizations.
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Controllership
Tůmová, Jana ; Mikovcová, Hana (advisor) ; Sieber, Martina (referee)
The diploma thesis focuses on the problems of operational controllership and the instruments used for their solution. In connection with these issues the thesis also defines the role of the controller, in particular his authorities and responsibilities. The theoretical part of the work looks at the academic conception of controlleship. The practical part describes the main functions, duties, activities and the system of cooperation in between controllership and other departments in particular company. The main aim of the diploma thesis is to compare two main streams of the controllership historial evolution - german stream is pictured in the theoretical part and english stream is pictured in the practical part. All the information used in the thesis were taken from listed literature and also obtained by means of analysis of the company's internal data.
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Reporting and controlling in a multinational company
Navrátilová, Marie ; Fibírová, Jana (advisor) ; Šoljaková, Libuše (referee)
The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.
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BUSINESS INTELLIGENCE IMPLEMENTATION IN SOFTWARE COMPANY
Janů, Martin ; Pour, Jan (advisor) ; Závodný, Martin (referee)
Diploma work is focused on implementation Business Intelligence applications in medium software company in order to support Corporate Performance Management. It creates suitable metrics portfolio according to Balanced Scorecard methodology. Implementation part presents development of the reporting system on the Cognos 8 BI platform in the current software company environment. The system evaluates the metrics every month. Metrics values are based on current data in transactional system. Diploma work has two parts: theory and reporting project. Theoretical part deals with BI system architecture in general. It is focused on reporting issues. It analyses typical usage and expected benefits of BI applications used for Corporate Performance Management in order to specify applications that are suitable for implementation in the company environment. Next issue of the theoretical part deals with IS development methodology that can be used in Business Intelligence projects. According to chosen criteria and weights with regard to this project it evaluates the best methodology for this project. It will be used in the next part. Practical part reporting project is both about development issues and usage the BI application from the end user view. This example provides information about activities, which are necessary for this development from initial study to testing phase. Project scope includes analysis of the environment, analysis of used metrics, design new metrics, metrics selection and implementation on Cognos platform. This example presents analytical usage of the Metric Studio tool and dymamical reports usage from the manager's view. The final part brings together critical success factors (CSF), which appear in this project.
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Implementation of Business Intelligence in ČON s.r.o. company
Hofman, Lukáš ; Novotný, Ota (advisor) ; Maryška, Miloš (referee)
This dissertation thesis deals with the topic of Business Intelligence and Balanced Scorecard and its use in České odborné nakladatelství, s.r.o., a relatively small company of 29 employees, which publishes magazines about business, gastronomy, textile, foods, hotels etc. The first part of my thesis describes the BI and BSC theoretically and offers a methodical basis for the following chapters. It gives the reader a definition and structure of BI, with access to a Data Warehouse including the fundamentals of building an OLAP database. It furthermore explains what BSC is, which perspectives use and what a strategic map is. The theoretical chapters of my paper will draw conclusions about the use of BI and BSC and the links between them. The practical, hands-on, chapters continue with the actual application of BI and BSC in the afore-mentioned ČON, s.r.o. It describes the goals and ambitions of the company, which are further on divided into individual strategic goals and metrics, fragmented into perspectives of the BSC and portrayed in a strategic map. Upon analyzing the demands of the company a BI framework is created, data sources are identified, Data Warehouse are designed and brought into effect. In the end a multidimensional OLAP cube is created with MS SQL Server 2008. Finally, there is a MS Excel 2007 explanation and interpretation of the measured values (reporting), which is taken from the available sources of ČON, s.r.o. and is compared against the set strategic goals and metrics of the company. The results of this thesis are based on actual demands of the company and are ready to be implemented and used in real-life.
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Measurement and reporting of securities in the Czech Republic; international principles comparison
Liptáková, Dana ; Strouhal, Jiří (advisor) ; Rauš, Jiří (referee)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
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Costs Analysis & driving costs of GE Medical Systems Information Technologies GmbH
Třeboňáková, Iva ; Mikovcová, Hana (advisor) ; Tomášek, Jan (referee)
Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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Analýza a revize reportingové systému pro obchodní službu ve společnosti ING Životní pojišťovna N.V., pobočka pro Českou republiku
Daněček, Jan ; Švecová, Lenka (advisor) ; Skalický, Michal (referee)
The aim of my thesis is the analysis of a reporting system for a business service and a leading the business service in ING Životní pojišťovna N.V., pobočka pro Českou republiku and an outlining the recommendations for a change of the present reporting system. The thesis is divided into two main parts. The first one is theoretical and deals mainly with a project and process management. Since the reports include mostly the numbers, data, which have higher or smaller predicative ability, the data and pieces of information of the company are listed in this part as well. The second part of the thesis includes a practical analysis in ING Životní pojišťovna N.V., pobočka pro Českou republiku. As this has been planned in the company as the project, I regard it the same way in the thesis. This part is divided into three parts: a list of the reports, an analysis of the reports and an outline of the recommendations for improving a current reporting system. The contribution of my thesis lies in showing the compact view of reporting system, concerning the leading of the business service and in presenting the proposal for the change of the current reporting system.
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