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Design processes in customer care and support
Müller, Vladimír ; Říhová, Zora (advisor) ; Roulová, Petra (referee)
The Diploma thesis is engaged in the modelling of business processes, focusing on their design. Especially processes in area of providing support and customer care. The main goal of the thesis is application modelling method for selected business processes in a particular company engaged in telecommunications services. The theoretical part is focused on processes, process management and standards for the business process modelling. In the practical part are then described selected processes related to ABC satellite television services. These processes are designed by selected methodology. Under the proposed processes that take place after activation are calculated costs of operation the process (financial, human resources). These costs are calculated to the time when it is expected to 200,000 customers of ABC satellite television. Summary of costs is in evaluating the proposal.
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Stock recording and related problems in a selected company dealing with food production
WERTHEIMOVÁ, Marie
The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.
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Income from operations -- the comparison of the Czech legislation with the US GAAP regulations
Horváth, Miroslav ; Randáková, Monika (advisor)
In my bachelor work called "Income from operations -- the comparison of the Czech legislation with the US GAAP regulations" I have focused on the question of reporting of the income from operations according to two different accounting systems. I have chosen the US GAAP because of their unique position in the world. There are notable differences between Czech and American income from operations, such as different view of recognition of the expenses and of the revenue. Very significant difference is also activation. It is related to the expenses classification used in Czech Republic. There is not such a concept in the American system. Another difference is in the form of income from operation. In Czech Republic it is fixed, while in USA it is not fixed and it is modified with reference to the significance of items. In our time of globalization, all of the systems influence each other and there is an intention of merging. Therefore it is important to take into consideration other systems, try to learn pluses and to include them into the Czech accounting system.
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