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Systém odměňování zaměstnanců a jeho vliv na náklady podniku
Vrzalová, Lucie
This bachelor thesis focuses on the issue of employee remuneration and its impact on company costs. The goal of this work is to propose measures that will lead to savings in labor costs. In the theoretical part are explained the basic concepts and procedures relating to the remuneration of employees. In the practical part is the current system of remuneration of employees in the company and its impact on overall costs in introduction. In conclusion are described the changes that can reduce costs in the business.
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Daňová a účetní specifika ve stavebnictví
Šťastná, Petra
This diploma thesis deals with the tax and accounting specifics in construction industry. The work is divided into theoretical part and own work. The theoretical part is divided into tax and accounting. The tax part is mainly devoted to changes that occurred on 1 January 2012 when the reverse charge was introduced in the construction industry and illegal activity was enacted and accounting part analyzes specific items of balance sheet. The aim of the work is partially contained in the chapter "Vlastní práce" where is evaluated the impact of the reverse charge procedure on the cash flow of the recipient and the provider by classification of products CZ-CPA 41-43. It is also described the impact on the real company and the state budget. There is also evaluated the impact of employ the employee in employment and in the so-called "švarcsystém". In conclusion the theoretical and practical knowledge to lead to expressed the objectives of work which was to introduce measures that will lead to the elimination of the negative effects of the reverse charge and proposals that could lead to tax savings.
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Labour Costs in the Accounting Selected Economic Subject
JIREKOVÁ, Kateřina
The bachelor thesis presents basic terms related to wages company policy. The aim of this thesis is to explain the main concept related to labor costs and analyze wages company policy in a chosen company. Salary includes several components on the basic of which the wages are paid to employees. The wages company policy must be set to motivate their employees to work harder. The data needed for analysis has been obtained in the joint stock company XY. The information were determined on the basis of interviews with the accountant in this company.
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Measuring the performance of human capital in the company
PIKHARTOVÁ, Aneta
The main point of my thesis is a complete analysis of the performance of human capital, which can be found in the practical part of the thesis. Synthesis of results and recommendations are summarized in the penultimate chapter. The company innovated the measurement of the performance of its employees in 2010 through the introduction of a new monitoring system Citect SCADA which gives the employee evaluation new dimension, which enabled to increase productivity and reduce labor expenses.
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A comparison of calculations of wage encumbrance upon entrepreneurial entities in the Czech Republic and EU countries
VAZDOVÁ, Eva
The Bachelor?s thesis focuses on the comparison of calculations of salary burden of an entrepreneurial entity in the Czech Republic and within EU countries, in particular Germany. The Bachelor?s thesis is structurally divided into two parts. The first part contains a basic definition of terminology ? what is an employment relationship, definition of an employee and an employer, minimum salary and working hours. The second part focuses on a comparison of labour costs at entrepreneurial entities in the Czech Republic and European Union countries, in particular Germany. As Germany directly borders the Czech Republic, the German salary system is entirely different from the Czech system. The work shows particular examples where an employee receives the same gross salary and examples where employers have the same labour cost per one employee. These examples are assessed. The overall discovered information results in the fact that employees in Germany have a higher income and the employers lower labour costs despite their salary calculations and categorising employees within salary categories are, in my opinion, far more complex.
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Accounting and tax aspects of payroll costs of the selected entity
NÝVLTOVÁ, Kristýna
The aim of this thesis was to analyze payroll costs, to determine their influence on legal entity income tax and to design the optimalization of payroll costs for the selected company. The theoretical part describes the issues of payroll costs and their items in term of accounting and taxes. In the practical part first the impact of partial item of wages on the total payroll costs was analyzed, then payrolls costs were analyzed from the point of view of different work relations The results were compared with the actual state of the selected company.
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Payroll acounting
Havrilová, Andrea ; Nováková, Lenka (advisor)
My bachelor thesis focuses on payroll accounting. In the first sections, it deals with labor relations, health and social insurance and income tax. The thesis also identifies the calculation of wages and billings. The main purpose of the thesis is to show various ways of accounting that are connected with employees. It describes the labor costs as well as the benefits, insurances and travelling expenses. It also offers point of views from the international reporting standards as well as the wage statistics. Practical part of the thesis explains employee expenses and also identifies different ways to calculate and post wages.
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