|
Creation of methodical process of inventory of property and commitments in a selected non-profit organization
Lorencová, Dana ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
The diploma thesis follows up a process of inventary in a chosen accountant unit, its found insufficiencies and its consecutive solution. The process of inventary belongs to activities that lead to completion of a closing financial statement of an organization and that is why all the actions and processes must be done with carefulness and accuracy according to law number 563/1991 of law collection about accountancy, which states, according to law of the European union, extent and way of managing the accountancy and all requirements for its conclusivness and conditions for handing it over to a state.
The theoretical part of the thesis is related to defining basic terms of inventory process. The valid law regulations, which are dealing with those issues, are stated there. Individual phases of the whole process, important intern regulations and documents, which are obligatory for every single accountant unit, are also stated in the theoretical part of the thesis. A continuity of the inventory of property and commitments in financial statements and statements is being described there.
The practical part of the thesis involves the process of inventory in a chosen non-profitable accountant unit of the district court in Jičín. In the individual phases of the inventory, when the physical and documentary stock-takings are being done, are found insufficiencies and proposals of their solutions. A complete process of inventory belongs to activities of the chosen accountant unit, on which state´s controlling institutions are focusing in recent years, because the activities involve economy of the state´s essets. A methodic instruction for the processing of inventory of property and commitments for an accountant unit is worked out in the last chapter of the practical part.
By the compilization of the diploma thesis a complete view on an inventory as a whole was given, which is a starting point for completion of a financial statement. While working out the thesis, rocess or system insufficiencies were analysed. These insufficiencies might cause that the accountant unit will not fullfill the § 6 paragraph 3 of law of accountancy, from which the compulsatory duty of inventory of property and commitments according to provision § 29 and § 30 of law of accountancy flows. The audit office can, on the basis of those insufficiences, proclaim that the inventory of property and commitments was not done correctly and can apply a sanction on the accountant unit. After the inventory process the accountant unit is compulsory to make an inventory report that is a substantial document together with financial statements, balance-sheet, profit and loss sheet and attachments to the authorization of the financial statements.
|
|
Analysis of the process of decentralized procurement of goods and services by the Department of the Army of the Czech Republic
Simmerová, Martina ; Šilerová, Edita (advisor) ; Zdeněk, Zdeněk (referee)
The aim of this thesis is to analyze the process of decentralized procurement of goods and services by the Department of the Army of the Czech Republic - specifically the 72nd Mechanized Battalion Přáslavice to evaluate the current process of decentralized procurement of goods and services and help to formulate proposals for improving the process of being analyzed at selected department.
The thesis is divided into two parts, theoretical and practical. The theoretical part serves as a basis for the practical part and is based on study of appropriate literature, current legislation relating to public procurement and internal documents of the Ministry of Defence. The practical part is an analysis of the decentralized process of acquiring property and services by selected department. The analysis includes a description of all process steps decentralized purchasing through e-marketplace and is prepared on the basis of observation and individual interviews with selected personnel department. Further analysis is complemented by a synthesis all implemented decentralized purchasing department in 2015 and is listed for completeness and concrete example of real procurements executed in 2015. The qualitative research is enhanced by a questionnaire carried out in two selected military units within the Ministry of Defence, 72nd Mechanized Battalion Přáslavice and the Center for Simulation and Training Technology Brno.
|
|
Asymmetric Information in the Process of Investing to Funds of Qualified Investors
Veselá, Kamila ; Soukup, Alexandr (advisor) ; Severová, Lucie (referee)
The submitted paper focuses on information asymmetry in the area of investments in qualified investors' funds. The paper focuses on qualified investors' funds in the form of open-end mutual funds that allow the subscription of allotment certificates, i.e. they offer investment opportunities. The nature of qualified investors' funds allows, compared to standard funds, the execution of more venturous investment strategies, which, however, includes much higher risk connected to the information asymmetry. The paper is based on the assumption of information asymmetry between Investment Company and potential investors. The quality of the provided information is therefore critical; however, the investor cannot be expected to have the same knowledge of the fund as does the manager of the fund. The assumption of information asymmetry is based on the differences of interests of Investment Company and potential investor. Investor's interest is to maximize his own profit (net present value), but the interest of Investment Company is to maximize his profit (fee for managing the fund). The manager, maximizing the profit (his fee for managing the fund), may try to contort information towards the investor to "lure" him into an investment and thus achieve his goal. The objective of this dissertation paper is therefore the identification of risks connected to investing in QIF (qualified investors' funds) as result of the existence of IA (information asymmetry) on the side of the investor, qualitative analysis and proposal of measures leading to the elimination of IA. It's meant (in this paper) that information asymmetry is misrepresentation of information and also the incompleteness of information. The results are the basis for two outputs of this paper: investments recommendation for potential investors and information duties recommendation focused for Investment Companies. The aim of these outputs is to eliminate the influence of IA in the process of decision -- making of potential investors.
|
|
Financial Report - Financial Statements of Municipality
Valentová, Lenka ; Čermáková, Helena (advisor) ; Romana, Romana (referee)
The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.
|
|
Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
|
|
Implementation of lean manufacturing and application of Kaizen management in small and middle company
KUBÍČEK, Roman
The thesis deals with the application of the Lean manufacturing and Kaizen ma-nagement in processes of production and logistics management and selected tools and techniques of lean manufacturing and Kaizen management. The research of the imple-mentation of the Lean manufacturing was conducted at the production departments of the company. It is necessary to involve the processes principles.We can say, that the introduction of lean manufacturing principles and application of Kaizen management is a significant competitive advantage. The aim of tools supporting the implementation of the principles of the Lean manufacturing and Kaizen management is the elimination of wasting, improving response to customer´s demands. The keeping of the principles of company culture with the transition from the concept company to concept my (our) company. These principles are applicable to systems in the mass production and the small batch production. The some methods and tools are applicable in the area of services and public administration. We can say, that into each activity can be found reserves which are wasting about the Lean manufacturing. We are able to reduce or eli-minate them with use right tools. The subject of research are a never-ending changes the set up manufacturing processes during the implementation of Lean manufacturing and next application of Kaizen management. The changes which were done was not concern only for new set of material flow, workplace layout, leveling and optimization work, but also changes focused to thinking of people who are involved in these changes or the changes affecting them. To evaluace of the success and applicability of the newly introduced methods were set up measurable indicators and methodology of their eva-luation. The results which are presented are important for the company where the re-search was conducted. The outputs is important for other companies and recommen-dations of general application can help their further development and help to futher de-velop scientic knowledges.
|
|
Process management in hotel facilities
POLÁKOVÁ, Lucie
The thesis is focused on the description of the company, its organizational structure and finance companies. There are also described each of the posts leading employees, their competencies and powers. The paper also analyzed the various processes taking place in the hotel facilities and there is value out of these processes.
|
| |
| |
|
Improving of process performance of organization based on improvement potential
Hemala, David ; Chlapek, Dušan (advisor) ; Chocholatý, Drahomír (referee)
The theme of the thesis is the area of process management. In the theoretical part of the thesis the basic terms are explained, so as the other areas, which relate to area of processes and proces management. This section also describes the essential terms used in the methodology of the real potential for improvement. The whole theoretical part concludes description of selected ISO standards, which the analyzed company disposes. The practical part of the thesis is aimed to describtion and application of the methodology to achieve the potential improvement in the environment of manufacturing company. This methodology is also accompanied by several activities that contribute to the complexity of the methodology. The following describes the operation of manufacturing companies in order to analyze the maturity of individual processes and also describe the selected processes,which were based on analysis of the processes identified as the highest priority for this company. After completing the necessary steps of analysis, individual potentials, that can contribute to increase the efficiency of the process areas in the analyzed company, have been identified. What could affect the achievement of the real potential is expressed by means of hard and soft effects. The last part of the thesis consist of specific procedures, which serves to remove the internal limits of the company, respectively to achieve the identified potential.
|
guest ::
