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A Costing System and its Utilization in Management in a particular Firm
Kocábová, Daniela ; Stejskalová, Irena (advisor) ; Cirklová, Anežka (referee)
The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.
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Proper accounting on-line system – www.onlineucto.cz
Přikryl, Vladimír ; Zouhar, Tomáš (advisor)
The basic theme of this bachelor's thesis is on-line book-keeping. The theoretical part is focused on comparsion of main advantages and disadvantages of this way of a book-keeping and to identify its main errors and limitations. The practical part is focused on description of own book-keeping system www.online-ucto.cz and illustrates how to use advantages and decrease disadvantages of on-line book-keeping.
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Accounting and tax view of the limited liability company
Šandera, Martin ; Müllerová, Libuše (advisor)
The object of this work is an application of accounting, tax and legal enactments to the limited liability company with the view of introducing reader to the problems and making a comprehensive survey of information advisable to know. The work contains explanation of company establishment including the initiation of book-keeping, intoduces to closing of books and to financial statements including related statutory duties, or shows operations within the equity of a company. Problems with transactions among related entities make significant part of this work.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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