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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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Intercompany Directions, Creating in the Condition of the Selected Firm
Bláhová, Veronika ; Jenčo, Josef (referee) ; Hanušová, Helena (advisor)
The bachelor’s thesis deals with problems of internal directives in company Kili, s.r.o. Mainly it focuses on directives for stocktaking of assets and circulation of accounting documents. The target of the thesis is concept of specific internal directives which will abide by actual valid legislation and regulations and which defines and ensures the same procedures for methods of performance stocktaking of assets and circulation of accounting documents in whole company.
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Intercompany Directions, Creating in the Condition of the Selected Firm
Bláhová, Veronika ; Jenčo, Josef (referee) ; Hanušová, Helena (advisor)
The bachelor’s thesis deals with problems of internal directives in company Kili, s.r.o. Mainly it focuses on directives for stocktaking of assets and circulation of accounting documents. The target of the thesis is concept of specific internal directives which will abide by actual valid legislation and regulations and which defines and ensures the same procedures for methods of performance stocktaking of assets and circulation of accounting documents in whole 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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Electronic circulation of accounting documents
Kremláčková, Kateřina ; Ďurianová, Gabriela (advisor) ; Hora, Michal (referee)
This thesis describes a circulation of accounting documents in an accounting entity, deals with legal requirements of the entire process and discusses it as a part of an internal control system of the entity. In connection with the theme of the work there are also defined legislative conditions for using information and communication technologies and introduced possibilities of involving these technologies in the process of processing of the accounting documents. Above all the electronic data interchange EDI and XML language are compared with invoice imaging. In a practical part of the thesis it is firstly described the current way of processing of accounting documents at ECE Projektmanagement Praha s.r.o. and its parental company ECE International Projektmanagement G.m.b.H. Based on this information there is presented an outline of increase of efficiency of the circulation of accounting documents in the subsidiary company in connection with implementation of an information system RDLWS.
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Internal accounting rules of a certain company
Žemličková, Kateřina ; Janhubová, Jaroslava (advisor) ; Cardová, Zdena (referee)
Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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The circulation of accounting documents and internal control system in the company TNT Express Worldwide, spol. s.r.o.
Vojíková, Lucie ; Nováková, Lenka (advisor) ; Černý, Václav (referee)
Thesis deals with the circulation of accounting documents and with the control system. Introduces the regulations, the trial of processing selected accounting documents and the control system - mainly in the area of the internal control and the internal audit. Every topic is in each chapter firstly explained theoretically and after this, is the topic applied to practice example to the company TNT Express Worldwide, spol. s r.o., which is in the thesis also introduced. The last chapter dedicates evaluations and suggestions for improving processes described in the company TNT Express Worldwide, spol. s r.o. Thesis is conceived systematically and in a well arranged way. It should be used as a basis to simplify and improve the described system in introduced company.
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Analysis of results management - comparison costs and profits in the Liberty-Victory company
VAŇKOVÁ, Jitka
The thesis deals with expenses and proceeds in manufacturing textile industry company and focuses on their measurement and effects on the operating result. We can not effectively and economically manage the production process of the company without previous knowledge of the structure of expenses and proceeds. It is necessary to regulate the accounting system and monitor the relationship between expenses and proceeds. These problems will be solved by the change of the system of the accounting documents´ circulation which is able to self-control the relationship between expenses and proceeds, and furthermore by the regulation of the suitable costing system of the company. The thesis results from the practical observation of the relationship between expenses and proceeds, their effect on the operating result in conditions of the manufacturing company. The applied arrangements will be analysed for drawing conclusions and recommendations for the next economic development of the company. The result of the thesis is the influence quantification of the change of the accounting documents´ circulation system. Productivity of labour was demonstrably higher due to more effective observation of the relationship between expenses and proceeds. The costing method "ABC" evaluated two fundamental types of the manufacture in term of general expenses and formation of the operating result, and the manufacture with higher profits was marked. These conclusions build the theoretical principle for the future decisions about the manufacturing programme of the company. The recommendations, which are included in the thesis , do not consider the possibility of the volume increase of the production because of the unsuitable economic conditions. The current number of employees will remain the same, and the reduction of the production owing to external economic aspects in the region is possible. The thesis offers the basic orientation in the structure of the expenses and proceeds of the company, and the recommendations for the increase of the production effectivity. It offers the control possibilities of expenses, and costing methods of general expenses.
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