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The basic methods of financial performance measurement
Loy, Dalibor ; Wagner, Jaroslav (advisor) ; Halíř, Zbyněk (referee)
Company's performance is a very important factor that affects company's ability to survive in today's highly competitive environment. But the question is how to measure this performance. Bachelor thesis is focused on analyzing and mapping the most important and innovative methods of measuring company's performance. Accounting information is crucial when analyzing methods, because it's a major source of many of them. The work therefore assesses the potential of accounting information to be a quality source of information for the performance measurement. The main idea is to make a comparative analysis of the above mentioned methods of performance measurement, in order to find the most appropriate method (or combination of them) which could be used to measure the performance in the context of managing the company's value, for its managers' need (internal users).
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Analysis of orders in terms of financial accountancy and in-house accountancy
VRTÍLKOVÁ, Lucie
The Bachelor work deals with analysis of orders in terms of financial and in-house accountancy. The theoretical part deals with different areas of financial and in-house accountancy which is closely related to the production of the firm. This includes contractual relations, active debts and liabilities of business relationships, creations and sharing of costs and revenues. Further this section describes the functions of calculations and classifications of expenses and their monitoring. In the practical part I analyzed the contract in perspective of production and administrative expenses. I described and evaluated manners of audit of building commissions in in-house accountancy and I focused on specific financial situations. I also analyzed the active debts and liabilities of business relationships.
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Provisions in slovak accounting legislative and IFRS
Mauerová, Alexandra ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
The graduation theses points out the importance of provisions for business entities. Provisions, as the basic tool of prudence, contribute to cautious and fair presentation of financial information. The graduation theses mainly focuses on development in Slovak accounting legislative in this field. After a few years of development, the current state of Slovak legislative concerning provisions is very similar to the way in which International Financial Reporting Standards (IFRS) deal with them. At the end of the theses, there is an example of a Slovak joint stock company that originally presented financial statements according to Slovak accounting legislative and later on, chose to present them according to IFRS solely.
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Regulace a harmonizace účetnictví v Kanadě
Myslikovjanová, Jitka ; Žárová, Marcela (advisor)
Práce popisuje regulaci finančního účetnictví v Kanadě, její historii, současnou situaci a nástin budoucího vývoje. Zabývá se přechodem z kanadských GAAP na mezinárodní účetní standardy (IFRS) jako hlavni regulujicí předpisy pro finanční účetnictví v Kanadě platný od 1. ledna 2011. Uvádí hlavní argumenty pro i proti změně v regulaci systému finančního účetnictví všeobecně a dopady spojené s přijetím mezinárodních účetních standardů pro společnosti.
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