|
|
The use of Managerial Accounting tools for reward system and motivation of employees
Snížková, Žaneta ; Wagner, Jaroslav (advisor) ; Fibírová, Jana (referee)
This diploma thesis focuses on Managerial Accounting and its tools and techniques. The main part of it would serve to review whether theoretical principles of Managerial Accounting are efficiently implemented and whether Key Performance Indicators are properly set to fulfil their essential functions to measure, motivate and manage achievement of performance goals. It further investigates Responsibility Accounting, Performance Management and how they influence and impact the reward system and the motivation of employees. This thesis would provide a general overview related to modern techniques such as Management Control Systems, which are nowadays popularly used to coordinate development of human resources, their motivation, assessment and other factors influencing performance. The practical part of this thesis includes analysis of the remuneration system in concrete company, namely Philip Morris ČR a.s. The last chapter also summarizes strengths and weaknesses of the current system and suggests improvements to influence performance and employees motivation more positively and how to prosper from the application of Managerial Accounting tools.
|
|
|
The impact of accounting policies of the selected company on the conclusions of the financial analysis
Mocák, Marek ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This thesis discusses the accounting policy and financial analysis of the company Philip Morris ČR a.s. and defines the relationship between them. The aim is to bring the issue of the definition of accounting policies and the impact of the changes on the outputs of financial analysis. The work describes the formation of accounting policy and its relation to financial analysis, information sources and tools of financial analysis. In the practical part is defined the accounting policy and financial analysis of the selected company. In the end is described how the accounting policy affected the outcomes of analyzed company and what factors in the analysis had the biggest effect.
|
|
|
Financial analysis Philip Morris ČR a.s.
Káňa, Martin ; Schönfeld, Jaroslav (advisor) ; Horník, Tomáš (referee)
Financial analysis of Philip Morris ČR a.s. aims to illustrate the financial situation of the years 2005 -- 2009. There is a theoretical description of all methods applied in the first part: horizontal and vertical analysis, financial ratios and working capital, bankruptcy and financial standing models and performance evaluation of the company according to EVA. The second part describes the analyzed company, and there are applied the theoretical models. The individual results are then interpreted. In this part is the company also compared with its competitor. The final part of this work answers the question, if the company is, or is not, a financial strong company.
|
|
|
Financial analysis of Philip Morris CR a.s.
Hýl, Marek ; Kislingerová, Eva (advisor) ; Boukal, Petr (referee)
The goal of this thesis is to develop a financial analysis of Philip Morris CR a.s. in years 2002 -- 2007 for a potential investor. For a complex evaluation of the financial situation of the company the author used standard methods like horizontal and vertical analysis, balance rules, ratio indicators, schemes of indicators, Economic Value Added and also comparison with several companies from the industry. There is an important part on the macroeconomic and industry analysis at the beginning of the practical part of the thesis. At the end of the document there is an evaluation of the company with recommendations for investors.
|
|
| |
guest ::
