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Process management in small and medium enterprises
KRÁLOVÁ, Veronika
The aim of the study is the characterization of process management in selected small and medium enterprises, review the level of the individual processes, influence processes to achieve strategic goals. The diploma thesis is divided into theoretical and application part. The theoretical part contains basic knowledges on process management. This information is obtained by the study of literature and scientific articles. The application part includes an analysis of process management, strategic policy goals, assessment of the processes influencing the goals. Both companies are compared. Appropriate recommendations for companies are proposed to basis of the comparison.
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Logistics of retail chains
Králová, Veronika ; Pernica, Petr (advisor) ; Mervart, Michal (referee)
This diploma thesis aims to review and assess a current state of Czech retail market with fast-moving consumer goods and to analyze a logistic base of leading retail chains doing business in the Czech Republic. A reader can learn about development of retail in the last few years, but also about prediction of the future trends. Based on the theoretical background regarding retail and logistics, the analysis of particular leading companies is made. Moreover, possible future efficiency improvements of companies' process which could lead to better market position are considered. The result of the thesis is the clear picture of well operating retail chain, its logistics and a flow of the goods into the retail market as a whole.
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Foreign trade operations of accounting entity
Králová, Veronika ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.
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Zásoby
Králová, Veronika ; Mejzlík, Ladislav (advisor)
Cílem této bakalářské práce bylo shrnout do jednoho celku poznatky týkající zásob. Na začátku je rozebrána česká účetní legislativa. Dále práce charakterizuje členění zásob na rozvahové položky. Poté popisuje účtování metodou A, metodou B, rozebírá související účetní případy a případný dopad nákladových položek na daň z příjmu. V kapitole věnující se oceňování zásob byly popsány legislativou povolené metody, způsob jejich výpočtu a dopad ocenění na účetnictví. V kapitole Inventarizace jsou analyzovány činnosti související s inventurou zásob, související dokumentace, účetní vypořádání a výpočet normy ztratného a přirozených úbytků. Poslední kapitoly této práce popisují rezervy, opravné položky a účtování o odložené dani.
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