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Comparison of Czech accounting system and IFRS in valuation of inventories
Chrášťanský, Marek ; Nedvídek, Václav (advisor) ; Vašek, Libor (referee)
ANNOTATION In this thesis is put focus on comparison of the two accounting systems - Czech accounting system and the system of International financing reporting standards - in the matter of inventory records and its valuation methods. It is also necessary to define the subject of each direction and so the paper has quite a long opening, which cannot be missed out from this topic. Very important is the last chapter, which analysis the differences in a short example that puts the comparison into more practical form. The main objectives of the first chapters are basically compilations of particular standards, which often overlays each other in many ways. Despite of similarities there is a contrast in the basic way, on which is this thesis mainly focused.
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Analysis of the retail network in a selected company
Žihlová, Hana ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
This work is focused on a selected company - a consumer cooperative which operates in the retail trade. The theoretical part is devoted to the characteristics of the trade as a whole with a subsequent retail spin-off. The practical part is devoted to the selected consumer cooperative with an outline of cooperative issues. First of all it deals with the historical development of cooperatives and with the present structure and functioning of the retail network. The thesis also evaluates the current situation and possibilities for further development with a focus on application of new information technologies. These should be a tool for improving and optimizing the retail network. Possible solutions and recommendations are proposed in the final part of this work for the company's further development.
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