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Access to the digitaze documents of Skanska company
Černý, Petr ; Maryška, Miloš (advisor) ; Svatoš, Oleg (referee)
The final thesis deals with access to digitize documents of Skanska company. Plot the current state and try to point out the benefits of the use of converting paper documents into the digital form. The theoretical part of the work is introduction to the theory described digitization. They is description distributed devices , content recognition methods , steps before start scanning documents , description of storage digitized documents. In the following part of the work is propose to the use of electronic invoicing. The work also shown two possible solutions using the given conditions . The process of receiving electronic invoicing documents shows which steps will fall off in comparision with receiving paper invoices . The main contribution of the practical part of the work consists in analyzing and pointing out the introduction and benefits of electronic invoicing in Skanska company.
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Evidence of Accounting in a Computer-based Environment
Ďurianová, Gabriela ; Mejzlík, Ladislav (advisor) ; Králíček, Vladimír (referee) ; Pelák, Jiří (referee) ; Tumpach, Miloš (referee)
The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.
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Electronic invoicing and related processes in ERP information systems
Marek, Jan ; Basl, Josef (advisor) ; Pour, Jan (referee)
Thesis readers familiar with the issue of electronic billing in small and medium-sized companies and provide an overview of the various formats and communication channels, which in the deployment of electronic invoicing can be used. In each chapter set out in detail the advantages and disadvantages of different formats and channels of communication. In the practical part of thesis describes a solution of electronic invoicing and the potential risks in the implementation and operation of electronic invoicing. The theoretical part of thesis draws primarily from articles and is accompanied by actual observations of Internet magazines. The theoretical part should provide the reader with a comprehensive picture of the Czech market with the information systems like ERP and should acquaint the reader briefly is the history of ERP systems. Practical thesis describes the solutions implemented in a real company, their advantages, disadvantages and pitfalls. These solutions should serve the reader in the formation of ideas about how to access these issues and to highlight the factors that the theoretical part may not be noticeable.
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