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Dopady transpozície Smernice č. 2013/34/EU do účtovných úprav mikropodnikov v Českej republike a na Slovensku
Kondrlová, Veronika
This diploma thesis focuses on the problematics of transposition of the European regulation no. 2013/34/EU into national accounting standards of micro-enterprises in the Czech and Slovak Republic. It consists of several chapters. The first few chapters of the thesis are dedicated to the accounting harmonisation as one of the main reasons for the formation of European regulations and directives for individual member states of European Union. Other chapters focus on the structure and the content of the regulation no. 2013/34/EU. The key part focuses mainly on the simplification caused by the application of this regulation into micro-enterprises. Consequently, the degree of implementation of the regulation in both member countries and the impact of individual simplifications on the national accounting regulations are analysed. In conclusion, the consequences of the regulation itself and the potential pros and cons connected to its implementation are summarized as well as suggestions and actions which would increase the effectivity and improve the business environment for micro-enterprises in the Slovak and Czech Republic.
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The strategic management in small enterprises in the field of services
MAŘÍKOVÁ, Monika
The aim of the dissertation was to specify and define the strategic management in small enterprises in the field of services. Based on the information gathered, determine the level of strategic management in small service enterprises and propose a general model of strategic management for them. The questionnaire survey method, accompanied by semi-structured interviews with representatives of the company management, statistical methods and contextual analysis were used to meet the target. In order to determine the level of strategic management, a composite indicator of the strategic management implementation level was created based on selected strategic management characteristics (LSM) identified on the basis of literature studies. Based on the points earned, enterprises were divided into three groups, namely: strategically managed, partially strategic, and strategically not managed enterprises. Further, the LSM indicator was determined in relation to the legal form of business, the business focus (scope) and the size of the enterprise (number of employees). Research results show that the level of strategic management in the enterprise depends on the size of the enterprise (the number of employees) and on the contrary doesn't depend on business activity and the legal form of business. Added value to the created model is proposed "checklist", which serves entrepreneurs as a simple guide in implementing strategic management.
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Využívání služeb marketingových agentur v ČR malými a středními firmami
Steinerová, Irena
This diploma thesis is focused on relationship between small and medium sized enterprises and marketing agencies. Its main objective is to determine the amount of small and medium-sized enterprises, which outsource marketing services and determine which factors affect decision making in this area. It was found that small and medium enterprises have rather dismissive attitude and generally underestimate marketing. The most important criterion in the selection of agencies are personal recommendations, as well as the amount and importance of the former clients of the agency and the price of services. These conclusions are based on quantitative research that was conducted in order to obtain primary data. The research sample included 288 responses of small and medium-sized enterprises. Research was evaluated using the statistical program Statistica v.12 Office and MS Excel. The results of the quantitative survey were then compared with opinions of representatives of marketing agencies and marketing freelancers. This feedback has allowed the author to formulate appropriate recommendations for small and medium-sized enterprises.
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Possible solutions of implementation of company IS in a common way and SaaS, on the example of SMEs
Kořínek, František ; Basl, Josef (advisor) ; Fortinová, Jana (referee)
This thesis deals with the possibilities of enterprise informatics solutions in the SME (small and medium enterprises). This target group is further specified and is taken into account especially the most strongly represented subjects in SMEs - micro-enterprises. The main goal of this work is exploring the practical use of modern trends in information systems such as cloud computing or SaaS in direct comparison with conventional enterprise informatics solutions. In the first part is the space dedicated primarily to theoretical definition of concepts and identification of elaborated topics. Inside acquaintance with individual technical terms there is an example of one particular definition of company enterprise informatics solutions demonstrated with practical examples. The needs and solving the needs of small businesses are then generalized to the common needs of such small companies. Another part is dedicated to the actual analysis of the market and possible solutions of enterprise informatics. According to the specific needs of small businesses several optimal solutions are selected and further more thoroughly investigated and tested. The collected data serve for subsequent comparison of possible enterprise informatics solutions with particular results. The reader himself can assess complexity and price of technologies, especially in the context of conventional solutions and new products. For evaluation of the needs of these small companies primarily MMDIS principles of the methodology are used. In conclusion of the thesis there is the evaluation of detected findings and creating of recommendations for these small businesses.
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