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Short-term assets accounting
TRILLSAMOVÁ, Andrea
The target of the bachelor´s work is the analysis of accounting and appreciation of current assets in specific accounting units. Next target is the comparison of current assets records in the trader shop and in the limited company. We distinguish the inventories, short-term receivables and short-term financial assets in current assets. The theoretical part of the work is given to the current assets dividing, accounting and appriciation. The practical part is given to the pragmatic solution of accounting in concrete accounting units and accounting programs Úcto and Money S3.
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Retail Accounting Dealing With Sale Groceries and Producing Delicatessen
NOVÁČKOVÁ, Alena
Bachelor thesis is focused on retail accounting specificity concerning sale groceries and producing delicatessen. The aim of this work is the identification of specificity which defines mainly expiration date, which shows stocks accounting, problem of stocks record and tax problems. Theoretical part deals with the accounting history and present time, its gist and functions, with stocks recording which is very demanding and useful. There are various ways of stocks accounting, acquisition and evaluation. Practical part is aimed at particular retail accounting, its description, processing system of accounting long term property and stocks. Stocks include great part of this thesis, because its record is demanding and needed. In retail with grocery specialties, big range and high turnover of goods are essentials exact and simple stocks recording. By delicatessen production the producer guarantees specifics of groceries mostly 24 hours. It means that all of production must be dispatched in the same day. If not it can get to big losses which decrease profit. The internal part of business is stocks recording. By stock recording a method which does not depend on turnover and assortment of store items should be used. The great part of stock recording forms goods overevaluation, in case, expiration date finish off.
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Supply Chain Management
KUBÍKOVÁ, Klára
Logistics is a discipline that deals with material flow and related information and financial flow, namely from a raw materials supplier via a producer and other intermediators to an end user. And all this with the goal to maximally satisfy customer needs for reasonable costs within the whole chain. Supply chain management is one of the strategies of the modern management that deals with the optimization of all activities and systems in order to secure the whole corporate chain. The company Masna Příbram uses an integrated information system that provides each segment of the supply chain with information on a daily basis. As the chain is managed by one owner, it is possible to plan and realize the production in accordance with the real demand of the segments along the chain flow. The result is that no goods are stored and if they are then only in minimum quantity.
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Inventory appreciation and its impacts
PEŠKOVÁ, Vendula
Inventories are considered a very important item of assets, especially for business and manufacturing concerns. They are short-term assets with the durability shorter than 1 year. In the theoretical section an essential part is devoted to terms related especially to inventories and evaluation methods. The practical section is focused on application of the inventory evaluation method within a specific company and further on analysis and conclusion of certain results.
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Ways of stock evaluating and its influence on management result
HAVLÍKOVÁ, Jana
Stocks are the important components of short-term assests. It is a case of such components of assets where single tax consumption during production process is. Stocks include material, products, goods etc. There are two ways of stocks records all accounting entity can be used apart from audit duties. There are A, B ways of stocks record. Evaluating of stocks is the important component for the company. There are ways of stocks evaluating belong the method of weighed aritmetical mean variable, method FIFO and the method of fixed stock price. Individual techniques of stocks evaluating have different influence on management result. The significant criterion in the selection is mainly practicality and propriety of techniques evaluating. This criterion influences above all the size of accounting entity and stocks quantily. One of the main aims of the company are the lowest material costs result in lower selling price. All the same time the company tends to the lowest tax basis. On the contrary the highest material costs help this process.
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Material consumption in a manufacturing concern
KULÍŠKOVÁ, Michaela
Bakalářská práce posuzuje význam a způsoby řízení zásob ve výrobním podniku, popisuje metody a ukazatele používané k optimalizaci budoucí spotřeby materiálu, zhodnocuje postupy vhodné k rozboru průměrné doby obratu zásob. Vybrané metody jsou aplikovány v konkrétních podmínkách výrobního podniku z Jihočeského kraje.
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stocks in accounting
Štencová, Petra ; Rauš, Jiří (advisor)
The bachelor thesis deals with the issue of stocks. Particular chapters are focused on the defining of stocks in the Czech accounting legislation, the methods of evaluation, the methods of accounting, the stocktaking. The last chapter is devoted to the stocks in IFRS and defining differences in comparison with CAS. The practical part is also included.
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Analýza krátkodobého finančního řízení společnosti STROS, a.s.
Špánková, Lenka ; Vávrová, Hana (advisor) ; Klečka, Jiří (referee)
Cílem mé diplomové práce je analyzovat krátkodobé finanční řízení ve zvolené akciové společnosti, konkrétně v letech 2000 - 2008. V teoretické část jsem definovala nejen základní pojmy v oblasti pracovního kapitálu, ale především metody řízení zásob a pohledávek, náklady s nimi spojené, problémy z oblasti řízení zásob a pohledávek, vymezení a řízení peněžních prostředků a krátkodobé financování.Tyto informace jsem převedla do praktické části a uplatnila je při analýze krátkodobého finančního řízení v konkrétním podniku ve sledovaném období 2000 - 2008. Dále jsem zhodnotila pracovní kapitál, kde jsem provedla hodnocení jednotlivých typů podnikových zásob, druhů pohledávek a finančního majetku, který podnik vykazuje. Na závěr jsou shrnuty výsledky jednotlivých analýz a navrhnuta doporučení, týkající se zjištěných nedostatků v oblasti řízení oběžného majetku a jeho financování.
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Audit of inventories
Mikulů, Petra ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
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