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Application of management accounting tools in a non-profit organization AIESEC
Nováková, Daniela ; Roun, Vlastimil (advisor) ; Wasserbauer, Michal (referee)
The thesis is focused on describing and evaluating the use of management accounting tools in AIESEC, focusing on the Prague branch of AIESEC Prague. The work is divided into theoretical and practical parts. The theoretical part deals with the concepts of nonprofit organizations, legal forms and types of financing. The practical part describes the organization AIESEC and its financial management. Outcome of this work are suggestions for improving the financial management of the organization.
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Role of budgets and plans in corporate management
Škodová, Martina ; Král, Bohumil (advisor) ; Těšínský, Ondřej (referee) ; Těšínský, Ondřej (referee)
This thesis is dedicated to planning and budgeting and their role in corporate management. In the theoretical part it defines theoretical base including progressive approaches to the topic. It also specifies functions that plans and budgets can play in corporation. Considering the theoretical approach it disproves main critical arguments that dispute the important role of budgets and plans in corporate management. Practical part of the thesis is not published due to high sensitivity of the data and management know-how used. The practical part develops topic of the thesis on example of real operating business. In final evaluation (also not published) it analyses corporate practice on the basis of theoretical approaches. Stating the findings it presents key recommendations for enhancing the quality of corporate system of plans and budgets.
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In-company accountancy as a basis of managerial determination
TESAŘOVÁ, Eva
This thesis is focused on the accounting system and its influence on management. The aim was to apply the method of cost allocation and use of the outputs of internal accounting of the company Omega a.s. Further calculations were made of selected financial indicators on which the assessment was carried out in-house staff. Obtained accounting data are processed by the form of tables and accounts.
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Cost management of non-profit organizations
JOANIDISOVÁ, Lenka
This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.
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The possibilities of application of management accounting components into the small size companies (on the example of a concrete company)
Elis, David ; Král, Bohumil (advisor) ; Bírová, Katarína (referee)
The thesis "The possibilities of application of management accounting components into the small size companies (on the example of a concrete company)" engages in the question, whether it were possible to identify components of management accounting, that would be applicable in the small size companies. The first part focuses on the introduction of the company, on the market company operates on and on the general characteristics of the small and mid-size companies. It provides information on the company performance and identifies a need of the introduction of accrual principle into the company's accounting. The next part deals with the discrete features of the proposed performance management system. It answers the question, whether to orientate the system primarily on performance or responsibility, designs the appropriate calculation system and the basic system of plans and budgets. Later, it focuses on the existing organizational structure and the definition of the structure of the responsibility centers. In the last part, there can be found a proposal of the management profit and lost statements as of the basic statements providing the information on the partial as well as overall performance measurement.
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