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Financial responsibility management of divisionalized companies
Navrátil, Jakub ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.
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Responsibility Accounting as a Part of a Responsibility Management
DOLEŽALOVÁ, Adriana
This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.
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The Responsibility Accounting in a Specific Company
Šikýřová, Tereza ; Šiška, Ladislav (advisor) ; Fibírová, Jana (referee)
The thesis focuses on the topic of responsibility management and the use of its methods in a specific company. It is focused on the process of dividing a company into individual responsibility centres accompanied by their description and the application of reponsibility management. This thesis is divided into two parts. The first part deals with the responsibility accounting and mainly with the creation of the organizational structure, follow-up economic structure and motivational effect of indicators measuring performance of the centers. The second part introduces a specific analyzed company and a new arrangement of centers with organizational and economic consequences is suggested.
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Using of Tools and Methods of Management Accouting in the Management Process of Buying Specific Items (with an example of a specific company)
Slivoňová, Hana ; Král, Bohumil (advisor) ; Knorová, Kateřina (referee)
The thesis 'Using of Tools and Methods of Management Accouting in the Management Process of Buying Specific Items (with an example of a specific company)' describes the current process of purchasing specific parts in the company Škoda Auto a.s., focusing on quality assurance and responsibility for term accomplishment. The theoretical part of this thesis introduces the in-house company structure of Škoda Auto a.s., focusing on the Purchasing Department, with the emphasis on the Department of Control of the Purchased Parts and presents in detail the overall process of buying these parts. The practical part of the thesis is focused on the evaluation of the activities of this department by comparing current projects and projects before the establishment of the department. In conclusion, there are recommendations and suggestions for the improvement of the current system
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Responsibility management and its information support
Valík, Vladimír ; Král, Bohumil (advisor) ; Šošovička, Lukáš (referee)
The thesis deals with responsibility management and its information support. The main objective of the thesis is to design the system of responsibility management in a particular company. The first part of the thesis deals with theoretical aspects of responsibility management and its information support. This part is divided into three chapters. The first chapter shows the background of responsibility management, the second chapter is about responsibility accounting. The last chapter of the theoretical part handles with performance measuring of responsibility centers. The second part of this thesis, that includes one extensive chapter, deals with responsibility management in a particular company.
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