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Personnel costs in the construction industry
Paulišová, Martina ; Tuscher, Martin (referee) ; Hanák, Tomáš (advisor)
This diploma thesis solve problematic of personnel costs in a construction industry. In theoretical part is described construction industry as a field, defined bussiness costs and personnel costs. Practical part is analyzing personnel costs in a construction industry by questionnaire survey and controlled interviews with representatives of enterprises. The research findings are summarised in conclusion and recommendations for construction companies in the area of personnel costs are proposed.
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Employment Relationship in Terms of the Optimization of Wage Costs
Balgová, Michaela ; Vychopeň, Petr (referee) ; Musilová, Helena (advisor)
Bachelor´s thesis deals with issues of labour law, specifically the creation of employment relationships. Characterizes the selected procedures and basic obligations of the employer before the commencement of employment. There is also a problem with receiving jobseekers. The employer has an interest to adopt a new employee, without significantly increasing costs. For this reason thesis will found out if the employer in entitled to one of the allowances provided by the Labour Office under an active employment policy.
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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Company Costs and Connection with the Labour Productivity
MALINOVÁ, Adéla
This bachelor's thesis focuses on analysis of costs development in relation to labour productivity. Calculations of the labour productivity are performed on the whole-company as well as on the production cost center base and results are given in-kind and in-cash. Based on the analysed development of labour productivity, the causes of year-on-year changes in personnel costs are identified. At the end of the work, possible solutions are proposed to increase the level of labour productivity and reduce costs in the monitored company.
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