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Analysis of employee costs in a construction company
Lajner, Adam ; Tuscher, Martin (referee) ; Kocourková, Gabriela (advisor)
This bachelor's thesis focuses on the analysis of labor wage costs in the construction industry, comparing employees of companies with external workers (self-employed). The main aim is to compare the costs associated with these two types of labor on a specific construction project. The theoretical part addresses wage policy in the Czech Republic, explaining fundamental concepts such as wage, salary, net and gross wages, as well as the differences between guaranteed and minimum wages. It also focuses on pricing in the construction industry. The practical part of the thesis deals with a specific construction project and conducts a comparative analysis of wage costs for self-employed workers and employees. It describes the project, the developer and construction company, a specific residential building, and its budget. Wage costs associated with the activities of individual participants in the construction are anylyzed In conclusion, the acquired information and data are summarized and analyzed, providing a clear picture of the efficiency and cost-effectiveness of employing internal workers compared to hiring self-employed workers in the construction industry
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Remuneration and wage policy in the construction company
Lesák, Pavel ; Tuscher, Martin (referee) ; Hanák, Tomáš (advisor)
This bachelor thesis deals with remuneration and wage policy in construction company. The theoretical part analyses the activity of the construction company and its specifics, labour-law relations between the employee and the employer, the goals of wage policy, types of wages, rewards and employee benefits. The practical part analyses selected construction companies using structured interviews and surveys the offered rewards on the labour market. The result is a summary and suggestion of recommendations for the companies surveyed.
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Remuneration and wage policy in the construction company
Lesák, Pavel ; Tuscher, Martin (referee) ; Hanák, Tomáš (advisor)
This bachelor thesis deals with remuneration and wage policy in construction company. The theoretical part analyses the activity of the construction company and its specifics, labour-law relations between the employee and the employer, the goals of wage policy, types of wages, rewards and employee benefits. The practical part analyses selected construction companies using structured interviews and surveys the offered rewards on the labour market. The result is a summary and suggestion of recommendations for the companies surveyed.
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Vliv motivace na fluktuaci zaměstnanců kontaktního centra
Slavětinská, Jana
The aim of the thesis is to propose applicable recommendations of the remuneration system, which will lead to higher customer satisfaction and employee engagement contact centres in order to reduce their turnover rate, which currently stands at 23 %. The methods used to achieved the objective analysis of the current remuneration system, guided interview with the head of contact centre survey. Based on the data obtained and the results were evaluated concrete proposals formulated so that it can be applied in practice. Recommendations relating to the adaptation of financial evaluation of call centre staff, changes in employee benefits, adjustments to the evaluation system, as well as changes in management personnel in managerial positions and proposals for the introduction of the cafeteria system in the company. In the context of applicability into account individual recommendations and cost perspective.
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Analysis of earnings system in the selected accounting unit
VAŇÁČOVÁ, Hana
This bachelor thesis deals with analysing a wage system in a selected accounting unit and evaluating if this is in compliance with the legal regulations of the Czech Republic.The bachelor thesis is divided into two main parts, theoretical and practical. The theoretical contains theoretical information concerning wages. The introduction of the practical part deals with introducing the company and a brief summary of its history. It further focuses on characterization and analysis of employees, wage costs and system of remuneration.The conclusion contains strong and weak points of the remuneration system of employees and suggestions for improvement.
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Salery and Employee Problems Formulation and Evaluation
DRNKOVÁ, Martina
The aim of this bachelor's degree dissertation was to conduct an investigation into wage processing. The theoretical part of the study clarifies the notion of wage, describes its individual functions as well as the way it is determined, calculated and accounted. This section deals also with labour law, public health insurance, social security and physical persons{\crq} income tax of dependent activities. As this is a truly vast area impossible to cover in a single study in its entirety, this dissertation concentrates on the system of rewarding and the individual instruments that this system uses. The work focuses in particular on employees' benefits in relation to amendments made to the legal regulation of income tax, which took effect as of 1st January 2007, mainly due to the labour code, which contains amendments to income tax law. At first glance, these appear to be very mild, butin fact they are very substantial. This amendment resulted in the expansion of the room available for providing employees' benefits at the cost of the employer's tax related expenses. The practical part of the study deals with one particular company. Each of the subsidiaries of the company creates its own rules for rewarding its employees; the parent company only sets rules for rewarding members of top management. For the purpose of comprehensibility, the study presents a detailed structure of the rewardi system including the individual instruments adopted by one of its subsidiaries as well as the system used for rewarding the top management. The company rewards its employees on the basis of employees' benefits although no self-contained system has been put in place so far.. The following section of the practical part of the dissertation contains a proposal for an improvement of the reward system by means of creating a self-contained system of providing employees' benefits. The practical part of the dissertation then returns to the above mentioned amendment to income tax law, since the presentation of the selected types of benefits that are to be included in the rewards system also includes an explanation of how this impact upon public health insurance, social security and income tax, both from the employee's and employer's perspective. The concluding part comprises an evaluation of the rewards system adopted by this company and highlights the advantage of rewarding employees by means of benefits in relation not only to the employees' motivation and satisfaction, but also to tax optimization.
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