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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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Business plan of a new company
Drbalová, Aneta ; Habrmanová, Blanka (advisor) ; Müllerová, Jana (referee)
The aim of this Master's Thesis is to set up an initial business plan of the ice cream shop in the busy touristic area of the capital city of Prague. The thesis is divided into two parts: theoretical and practical. The theoretical part deals with the analysis of the small and medium enterprise segment in the Czech Republic and the local entrepreneurial environment in comparison with other European countries according to regularly compiled international reports. Additionally, an analyses of specific consumer behaviour will be carried out. The end of the theoretical part introduces the generally recommended structure of a business plan describing closer its respective parts. The practical part applies this structure into practise based on the example of the initial business plan in the traditional ice cream branch. The plan presents a new concept of selling the ice cream including the supplement products. It strives to reflect the up-to-date market needs which were revealed through the conveyed market research. The output of this thesis presents the conclusion regarding the feasibility and attractiveness of this contemplated project that can subsequently serve as a material for the internal management.
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R&D performance management focused on information basis of SMA techniques in SME
Kubáňková, Marie ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee) ; Janeček, Miroslav (referee)
The importance of research and development (R&D) as a resource of knowledge that are of a key issue for many firms to achieve and sustain competitive advantage has been extensively debated in R&D management literature and also in practice theory approach to management accounting. There is a little research on practical implementation of the R&D performance management, R&D projects management. Strategic management accounting (SMA) has rather omitted the constant themes of managerial practise such as organisational resources, innovation or R&D management. Also the implementation of Balanced Scorecard (BSC) and management of small and medium size enterprises (SME) has been neglected by researchers. The presented dissertation addresses the above mentioned limitations, therefore the main objective was identified as creating a framework of R&D performance management in SME, while dissertation is focused on information basis of SMA techniques particularly BSC. The main objective was divided in the following sub-objectives: identify the key problems of R&D management in the target population of SME in the Czech Republic, identify which SMA techniques are used in R&D performance management setting and compare the results with the findings of Donnelley (2009) in Bremser & Barsky (2004) and finally outline specific R&D metrics in a BSC framework. The research questions were based on the reference framework underlying the research. The two first sub-objectives were solved using data derived from questionnaire responses from the target population of SME in the Czech Republic. The key findings are: the vast majority of examined SME use the same metrics to measure R&D performance as found Donnelly (2000) in Bremser & Barsky (2004) such as number of approved projects ongoing, R&D spending as percentage of sales, current percentage of sales of new products, percentage of budget resources dedicated to R&D. Most of the examined enterprises use budgets and costing. The questionnaires also mapped problematic issues related to R&D performance management, while the results indicated as most problematic the following topics: inadequate organizational structure and insufficient competence settings, poor system of R&D project evaluation that neither contribute to reach the strategic nor financial goals nor to balance the R&D long term and short term objectives. The third sub-objective found support within the investigated firm that upheld the BSC implementation process suggested by Bremser & Barsky (2004). The process was slightly modified. Analysis of existing measures of R&D performance was added. One of the most intriguing findings is the practical implementation of SMA techniques that shall support greater impact of SMA in SME practice.
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Innovation in Small and Medium-Size Businesses
Hlavová, Anna ; Stejskalová, Irena (advisor) ; Harantová, Monika (referee)
This thesis is focused on the meaning and importance of innovations for small and medium sized businesses. The theoretical part deals with the terms necessary to understand this issue, such as the definition of small and medium sized enterprises; the definition of innovations; and their connection with the strategy and competitiveness of the organisation. Also, the innovation processes, methods, techniques and the support for basic innovation within the EU is described here. In the practical part of my diploma thesis, research on a selected sample of small and medium firms is conducted. This research is concerned with the level of innovations these particular companies are focusing on; in which area of business activities are they innovating; what sources of financing they're reporting in their results.
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Dopad potenciálního zavedení IFRS pro SME v ČR v oblasti dlouhodobého majetku
Šebková, Jana
The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. The theoretical section of the thesis focuses mainly on fixed assets according to IFRS for SMEs and its comparison with fixed assets according to CAL and IFRS for SMEs. The practical section of this thesis identifies the areas of fixed assets which are described differently by CAL and by IFRS for SMEs and sets them to model cases. Then a quantification of the differences in the financial statements is performed by using model accounting units arising due to different ways of reporting. The quantification is then followed by an evaluation of the impact on selected indicators of financial analysis.
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