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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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Intercompany Directions, Creating in the Condition of the Selected Firm
Koubková, Martina ; Ing.Vladimír Hovadík (referee) ; Hanušová, Helena (advisor)
This diploma thesis is focused on processing intercompany directions in company quick-mix k.s. In theoretical part of thesis the term and general meaning of intercompany directions is explained as well as requirements for the development of specific intercompany directions. The aim of thesis is to revise current intercompany directions and suggest update of them, furthermore I aim to develop missing directions related to circulation of bookkeeping documents, travel expenses and the process of closing accounts.
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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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Business trips with a focus on transportation
Baumruková, Tereza ; Kalábová, Markéta (advisor) ; Valentová, Jana (referee)
This bachelor thesis named Business trips with a focus on transportation deals with basic principles of business trips, process of business trips, travelling compensation provided to employees and transportation at business trips. Aim of the work is to analyze business trips in one particular company and to find out if there is a kind of transportation which is more advantageous than the other types. This research was carried out separately for employees and for the company.
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Tax optimization of travel expenses of the chosen company
Němcová, Viktorie ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The bachelor thesis Tax optimization of travel expenses of the chosen company describes the legal regulation of travel expenses in accordance to Labour Code and Income Tax Act as amended for the year 2017 and applies these acquaintances within the evaluation of travel expenses in the company QED GROUP plc. The theoretical part of this thesis is aimed at some problematical areas of travel expenses beyond the scope of general regulation such as a view on employee definition in accordance to Labour Code and Income Tax Act, determining the influence of setting place of regular workplace and its influence to transport expenses or explaining the difference between food allowance and meal tickets. The practical part of the thesis focuses to verify if the correct approach regarding travel expenses is applied by the company, evaluates this approach from the perspective of taxation aspects and eventually suggests preferable tax solution. The subordinate aim of this thesis is to revise the internal directive of travel expenses of the company depending on acquaintances from both parts of the thesis.
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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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Intercompany Directions, Creating in the Condition of the Selected Firm
Koubková, Martina ; Ing.Vladimír Hovadík (referee) ; Hanušová, Helena (advisor)
This diploma thesis is focused on processing intercompany directions in company quick-mix k.s. In theoretical part of thesis the term and general meaning of intercompany directions is explained as well as requirements for the development of specific intercompany directions. The aim of thesis is to revise current intercompany directions and suggest update of them, furthermore I aim to develop missing directions related to circulation of bookkeeping documents, travel expenses and the process of closing accounts.
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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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