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Travel Reimbursement
Maršalová, Pavlína ; Weissová, Helena (referee) ; Polák, Michal (advisor)
Bachelor’s work deals with problems travel reimbursements. Summarizes theoretical knowledge and looks for optimal rules and procedures of providing travel reimbursements in the company. The practical part contains analysis of present circumstances in the company and concept of giudeline for the travel reimbursements. In conclusion deals with examples of travel reimbursements in company and demonstrates possibility of using the guideline.
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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Creation of Interdepartmental Directions in a Selected Firm
Vrtalová, Ivana ; Horký,, Vladimír (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the problem of internal guidelines for accounting in a selected company. The first section provides theoretical background of accountancy and internal guidelines. The main tasks of the second part of this work is an analysis of the current company guidelines’ state, identifying imperfections and, consequently, design new or update already existing directives. The aim of the thesis is to increase the efficiency of the management process in the company.
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Business trip
Tichá, Kristýna ; Štefko, Martin (advisor) ; Hůrka, Petr (referee)
The main reason for the choice of the topic "business trip" and the focus of that particular sector of labour-law is, that most of us will actually enter an employment relationship one day. The concept of a business trip is well known by the public, yet the specific legal regulations of the conditions of sending employees for a business trip and providing travel cost reimbursement, contained in the Labour Code, are not known as well. The general concept of the business trip and its kinds (domestic and foreign business trip) and the closely related terms such as the place of work and regular place of work are the main concern of the first part of my thesis. The focus then shifts onto the conditions of sending employees for business trip, specifically onto the agreement with the employee and its historical development, duration of a business trip and other conditions like the start time and the end of a business trip or means of transport and accommodation. The thesis continues with the focus on the process of a business trip, describing work assignment, working hours and interruption of business trip, furthermore describes the instructions for a business trip with the orientation on the definition of the chief employee and the practice of the courts in this issue. Towards conclusion my thesis concerns travel...
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Recent problems of working law in practise at schools, which are provided by city concils in Czech Republic in fokus on realization of business trips.
Thumsová, Martina ; Kitzberger, Jindřich (advisor) ; Svoboda, Petr (referee)
This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Keywords: Business trip, working hours, time for relax, night shifts, be ready to work on call, weekend working, working during holiday, working overtime, travel espenses, meals, driving refunds, accommodation expenses, necessary side expenses, budget, financial sources
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Recent problems of working law in practise at schools, which are provided by city concils in Czech Republic in fokus on realization of business trips
Thumsová, Martina ; Kitzberger, Jindřich (advisor)
This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Finding, that it has not been working sufficiently with law in the area of travel expenses, is an alarming for all superiors in education. On the other hand there are many areas of school activities which would be required to get specific legislation. Keywords: Business trip, working hours, time for relax, night shifts, work standby, weekend working, working during holiday, working overtime, travel expenses, meals, driving refunds, accommodation expenses, necessary incidental...
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Accounting and Taxes on Travel Expenses
BOŠKOVÁ, Hana
This bachelor thesis is dedicated to work trips and travel allowances. The aim of my bachelor thesis is to find problems related to the registration of business trips and billing of travel expenses. The main source of information used for the elaboration of this work is the professional literature containing this issue and information from the internal sources provided by XY S. R. O. Travel expenses in the company are governed by a directive of the company executive, which is updated annually. The theoretical part contains definitions of basic terms from the area of working trips and travel expenses. The chapter describes the different types of travel expenses, their billing and tax problems. The practical part is focused on recording of working trips and billing of travel expenses in practice, namely in the company XY S. R. O. This section also contains illustrative examples from the selected business unit. In the last part of my bachelor thesis can be found suggestions to improve the problems mentioned in the theoretical part.
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Business trip
Kašparová, Iva ; Vysokajová, Margerita (advisor) ; Štangová, Věra (referee)
The purpose of this thesis is to analyse legal provisions on business trips and the related issue of reimbursement of travel expenses. The reason why I have chosen this topic is extraordinary popularity of this institute in practice and an interest to establish to which travel expenses an employee sent on a business trip is entitled. The thesis is composed of five chapters. The first - introductory chapter defines key terms used later in the thesis: e.g. an employment relationship and its alteration, agreements on work performed outside an employment relationship, a business trip (abroad), transfer to another place, temporary assignment etc. The second chapter analyses the reimbursement of travel expenses generally. The travel expenses are defined, the role of the conditions of a business trip is explained and a possibility to stipulate the reimbursement of travel expenses is examined also with respect to the agreements on work performed outside an employment relationship. The third chapter reviews the types of travel expenses in detail. In accordance with the Labour Code (hereinafter the "LC") it distinguishes between travel expenses reimbursed by an employer who is not stated in Section 109 Paragraph 3 of the LC and who is stated in this provision. Furthermore, it differentiates between the...
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