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The possibility of increasing productivity and improving business processes using methods and tools of industrial engineering and systems implementation of lean manufacturing
 KOTTOVÁ, Jitka
This diploma thesis concerns the possibility of increasing productivity and improving business processes using methods and tools of industrial engineering and systems implementation of lean manufacturing in the company Schwan-STABILO ČR, s.r.o. The concept of lean production is known from the 50 of the last century and was first applied to the Japanese automaker Toyota, which due to its production system (Toyota Production System) was able to produce faster, cheaper and above all to a higher standard than its Western competitors. The main objective of this thesis is an analysis of the current state of the process and drafting of the required state of the process so that waste can be eliminated and productivity increased. With the implementation of lean methods and tools of production has been achieved the following improvements: - reduce the number of operators from the current 9 to shift to 5 operators in the shift, - increase the overall efficiency of facilities by more than 10 %, - reduction of machines from an average of 83 minutes to 22 minutes, - reducing the continuous production period of 59 days (74,14 days that for 15 days), - decreasing of the stock material, semi finished products and finished products from 404 790 pieces to 82 350 pieces.
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International Financial Reporting Standards - Framework
 KOTTOVÁ, Jitka
This bachelor´s work has to do with International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) and Framework, which is their part. Framework itself is not an accounting standard. It contains basic presumes, from which goes text IAS/IFRS. It demarcates targets accounting statement inclusive specification users accounting statements. It engages qualitative characteristics accounting statements, definitions of basic elements of statements. It demarcates criterions and conditions for recognizing basic elements of statements in accounting and methods theirs evaluating. It explains questions about capital conception and its saving too. It is also a concrete basic idea of accounting statements. Main frameworks´ target is that the information in accounting statements are equal in national (national frameworks) and gradually in international criterion too (framework IAS/IFRS). The reason is, that differences in each national accounting legislatives were (and still are) the fundamental problem which cause troubles in comparing and evaluating (classification) accounting statements between companies from different states of the world. In the last years some project are realized. Their main target is to harmonize IAS/IFRS and US GAAP to gradually make a uniform framework, which will be compatible in Europe and American standards, and also in international criterion.
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1 KOTTOVÁ, Jiřina
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