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Analysis of the retail network in a selected company
Žihlová, Hana ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
This work is focused on a selected company - a consumer cooperative which operates in the retail trade. The theoretical part is devoted to the characteristics of the trade as a whole with a subsequent retail spin-off. The practical part is devoted to the selected consumer cooperative with an outline of cooperative issues. First of all it deals with the historical development of cooperatives and with the present structure and functioning of the retail network. The thesis also evaluates the current situation and possibilities for further development with a focus on application of new information technologies. These should be a tool for improving and optimizing the retail network. Possible solutions and recommendations are proposed in the final part of this work for the company's further development.
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Purchase supplies from other Member States and import supplies from third countries in the selected entity
KOLLMANNOVÁ, Eva
In my bachelor thesis I deal with supplies purchased from the EU and imported from third countries. The goal of this thesis is to compare differents between upplies purchased from the EU and imported from third countries. In theoretical part I present characteristic of supplies, methods of valuation, methods of accounting and VAT in relationship to foreign business. In practic of part I characterize selected accounting unit. This part of thesis is focused at selected accounting operations compared with the subject of my bachelor thesis. All of these datas were provided by selected accounting unit.
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Deficits and damages in the accounting and tax background in the selected retail, their management options
HRADILOVÁ, Jana
The theme of my work is "Deficits and damages in the accounting and tax background in the selected retail, their management options." The aim of my work is to develop standards for the selected type of retail and possibilities of their use in specific conditions. In the theoretical part of the basic concepts are defined on the stocks in the retail and records, inventory, deficits, damages and natural decrease and reasons for their emergence and subsequent definition of deficits and damages from the accounting and tax perspective, legislation and regulations. In the practical part of the first chapter described the survey, evaluation and management agenda deficits, damages and natural decrease. The following chapter deals with the creation process for calculating and determining the subsequent percentage of withdrawals and natural decrease standards for specific retail. This chapter ends with discussions use these standards in practice.
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Potential for Enlargement of the Commercial Services Supply within the COOP Group
HOFFMANN, Jan
The main purpose of the bachelor thesis is the evaluation of the commercial services and potential for enlargement within the COOP group to increase competitive advantages. The theoretical part deals with the history of consumer cooperatives from the inception through the current situation in the Czech market of the retail trade in the relationship with characteristics of the market, customer and services. On the basis of the data from the Vision project a questionnaire about evaluation of the commercial services and potential for enlargement was created. The results are in many cases the same as the strategy of the COOP group. The respondents welcomed the product?s enlargement and technological equipment to simplify shopping. Customers would like to be a part of the bonus programs and gain some benefits from purchasing. If the COOP group implements some of those answers it will get constant customers and increase its Czech retail trade position.
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Accounting in concrete business organization, which is engaged in purchase and sale of agricultrural and municipal technique
JANKOVSKÁ, Lenka
In my bachelor thesis I dealt with problems of inventory and goods in detail, in a chosen company, whose main business activity is purchase and sale of goods in agriculture. The main object is characterize the general principles of accounting for inventory, especially of goods, and compare them with methods and procedures of the organization. The purpose of the theoretical part was to characterize the inventory, its division, the ways of assessing, and to define the concepts of stock records and accountancy. The practical part is based on theoretical knowledge; first of all focused on the goods themselves. The company whose accounting and ways of assessing goods I inquired into, uses two types of methods. It assesses spares using a weighted arithmetic average and machines using a FIFO method. I interested to find out whether using these methods is really profitable and therefore I formulated a practical example. According to my results, the company should use the FIFO method for its spares, too. Further I have been interested in how it works in their stock and how accounting department cooperates with the stock.
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Production of public goods in South-Bohemia region
TRNKOVÁ, Jana
The content of the first part of my work is a description of basic economy definitions from goods and public sector. I explain there public goods and their financing. This part is important because of better understanding of the second part of this work. My work name is Production of public goods in South Bohemian, and public goods are a lot so in the second part I chose description of a czech education from 2004 to 2007.
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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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Goods in retail, problematical situations of sale in accounting and tax connections
KREJČÍ, Martina
In the diploma work I engaged in goods in retail and in problematical situations of sale in accounting and tax connections. Mayor objective of the diploma work is making out a list of problems which are connected with sale of goods. Other objective is sorting of this problems and looking for their methods of solution, which correspond to valid regulations and pracitce of trade. The theoretic part of the diploma work is divided into two thematic areas. In first area are analysed problematical situations of goods in retail. In second area are analysed accounting and tax connections of goods. In the practical part of the diploma work is the list of problems which are connected with sale of goods with their solutions.
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Mobility of goods, services and factors of production in world economy - impacts on national economies and global system
Darmová, Kateřina ; Cihelková, Eva (advisor) ; Bič, Josef (referee)
The core topic of this work- the mobility of goods, services and factors of production, can be characterised as a creation of external economic relations among particular states. The tendency of these international flows is constantly increasing, which stimulates a progression of internationalization and interdependence of national economies. These relations are narrowly connected with a phenomenon of globalization. It is possible to identify some major causes of mobility, which lie in its contribution to the economic growth and which are the reason for a pressure on its liberalization. However, this mobility has in addition to positive impacts also some negative aspects that obstruct its entire release. In any case the mobility largely influences a development of the whole world economy.
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