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Audit in system of firm quality
Benk, Petr ; Kala, Štěpán (advisor) ; Jaromír, Jaromír (referee)
The thesis titled Audit in system of firm quality is focused on acquiring basic knowledge and skills associated with the term audit, its definition, defining the principle and necessity in the context of integration into the company's organizational structure. It presents requirements on the auditor itself, the working methods used in the audit activities and claims on the processing of the audit report. Important is also familiarization with the actual quality management system, which is clearly becoming an important tool to obtain a competitive advantage on the market. Due to disagreement with the publication of the monitored entity's trade name, in terms of this thesis the author described the organization as the company D. By analysis of outcomes related to the implementation of internal audit quality management system were identified possible bottlenecks of the auditees. During the reporting period was found that approx. 30% of nonconformities is still repeating from previous audits, it clearly testifies to inefficient solution of measures for eliminating identified nonconformities. Based on these findings was performed an analysis of the causes and effects associated with the occurrence of recurrent nonconformities, where the most important causes are team identified. These causes in terms of importance were identified by Pareto analysis regarding to the process itself (the missing steps, identifying the beginning and the end, the distribution of nonconformities according to the importance, etc.). Subsequently was performed drafting of more efficient process model suitable for effective implementation of audits in system of firm quality. In a use of change management in the organization was the new process model put into practice, including performance of assessment, approval, implementation, verification and validation tasks. The benefit of this thesis is mainly the possible application of the modified process model of audit in system of firm quality, which allows rapid optimization of business processes and procedures.
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The Development of Local Government in the Municipality of Kunvald
Rek, Michal ; Čopík, Jan (advisor) ; Dušan, Dušan (referee)
This thesis deals with the development of the local government in the municipality
of Kunvald since 1989. The theoretical part describes the basic concepts related to local government, including the urban area itself its citizens, the neighbourhood authorities, communal electoral system of Czech and the electoral right. The practical part is focused on characteristics of the community, description of its history, and the definition
of the local political parties. Futhermore, it is also targeted to the local organizations
and evaluates of the socio-economic indicators of the village during its participation
in public life and local government. It is also proceed further analysis of the progression and outcome of the local elections of municipality named Kunvald from 1989 to 2014.
The analysis describes all individual candidates, political parties, electoral participation, results and arising representatives, including the characteristics of their subsequent decision-making process who's municipal political scene will be implemented
in the following election period in the organs of the municipality. In addition, the practical also describes the comparison of the results from the municipal, district, regional
and national level since 1989 to 2014. Last but not least, not only it also contains analyses of active and passive usage of the voting rights, but it also includes a description
of continuity and discontinuity of individual members of the municipal council called Kunvald.
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Risk Management in Selected Company
Rak, Lukáš ; Fejfarová, Martina (advisor) ; Josef, Josef (referee)
The thesis is focused on risk management, which should devote every manufacturing and non-manufacturing business. The main objective is to describe and evaluate the risk management process in the company with a focus on fire risks and risks related to traffic safety and to suggest possible improvements. The work is divided into theoretical and practical part. In the theoretical part the notion of risk, it´s types and impact of risks on business entity. The practical part includes the basic characteristics of the company, described the risk management process and documentation related to this process. From the analysis of documentation and qualitative research include the measures. The conclusion indicated evaluate the risk management process and overall suggestions for improvement.
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The issue of public procurement financed by means of subsidies provided by the European Union
Štípek, Michal ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The thesis deals with the issue of public procurement financed by means of subsidies provided by the European Union. Its theoretical part concerns with public procurement co-financed from EU budget. This first part of my thesis focuses generally on explanation of basis terms concerning public procurement. Moreover, it outlines our national and European legislation and methods interfering in the process of public procurement co-financed from the EU budget. The thesis presents oversight bodies emphasizing the function of the Audit Authority. It pays attention to structural funds during the 2007-2013 programming period focusing on the Regional Operational Programme (ROP) North-West. The practical part concentrates on analysis and records of the most frequent mistakes in public procurement within the ROP North-West by means of analysing a sample of cases identified by the Audit Authority. The thesis uses the outputs in the form of a summary of most frequent mistakes in public procurement of the selected operational programme as the foundation for formulation of measures and suggestions for elimination of mistakes in public procurement and for recommendations on amelioration and efficiency improvement of the public procurement system.
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Management Accounting as a Source of Information in a Chosen Company
Kruml, Lukáš ; Lörinczová, Enikö (advisor) ; Milan, Milan (referee)
This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts
The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps.
The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs.
The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.
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An analysis of land fund of Domažlice district
Hovorka, Jan ; Janků, Jaroslava (advisor) ; Jan, Jan (referee)
This thesis analyzes the land in Domažlice. In this border region is experiencing significant changes in land use and thus to changes in the structure of the landscape. The work focuses mainly on the protection of soil and landscape structure in that region. It deals with not only trends in land, but the whole system of processes that changes in land fund raises. Therefore, it is also engaged in the wider context of spilling over into other areas.
In the introductory section readers outlines the social significance of soil and land resources, but also the landscape and its structure. The following describes some of the processes that occur in the country, including their impact. The following section is devoted to real estate records (katastrům), their importance and fundamental historical changes in the register of real estate. He also records of agricultural land. Subsequently also describes factors that affect the status of the land fund of the Czech Republic, including state policy and the European Union. There is described a land market and the price of land in the Czech environment. The whole chapter is concluded by a brief description of the historical development until now. The literature search should provide an overall view of issues, including relations with adjoining areas.
Another part is devoted to the identified region Domažlice. There are analyzed the conditions and diversity of this region and its historical development, because only with such knowledge can achieve an objective assessment of the issue. It also established a methodology for the job.
Part of the results is devoted to the results of background and results of individual investigations, which are in the following section compared with current scientific knowledge and partly to the socially accepted attitude.
The conclusion summarizes the results of this thesis and provided the achievement of hypotheses that have been identified in the introductory part. There are also problems outlined and possibly offered the best solution. Part of the annex is devoted to image the documents, which illustrate the text part.
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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.
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Marketing strategy of the business entity
Mayová, Martina ; Vokáčová, Lucie (advisor) ; Margarisová, Klára (referee)
The aim of this bachelor thesis is to define marketing strategy for selected business entities - PZP Heating Inc. and Servisbal Obaly Ltd. The first part of this thesis is devoted to a summary of teoretical knowledge concerning the essence of marketing, marketing process of STP, marketing mix 4P and strategic marketing management. In the second part sets out the current strategy of marketing management with a detailed analysis
of the marketing tools of both companies on the basis of information obtained
from their website, internal materials and consultations with the managers
of the companies. On the example of two different, competing companies
is a task highlight methods that have the highest benefit for the company.
Still,it is a totally different society with a different product and customer structure, certain principles work for both companies as well. Tools that is profitable for both companies, they can serve as an inspiration to others who do not know these methods or using
them are still hesitating. In chapter Results and discussion summarizes the most important findings about marketing management of both companies, is listed by the main character, and the most important findings for each marketing mix. Both companies agree
that, of all the tools for them is the most effective online marketing that despite
the relatively high costs, most companies brings new customers. Also, there are some recommendations for both companies, which would, if implemented, should
point to the still unused opportunities and bring them new customers.
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Optimization of Accounting Treatment of Lease in Czech Company as Part of Consolidated Group
Dohnalová, Eliška ; Stárová, Marta (advisor) ; Kamila, Kamila (referee)
The diploma thesis deals with optimization of accounting treatment for operating leases in Czech company which is obliged to provide data for financial statements prepared in accordance with US Generally Accepted Accounting Principles (US GAAP) and is concurrently is subject to the legislation of the Czech Republic. In theoretical part is characterized term leasing and it´s accounting treatment in accordance with legislation of the Czech Republic. The accounting treatment under US Generally Accepted Accounting Principles (US GAAP) is defined by using of available literature resources. In the practical part is first introduced selected company. For the purpose of this thesis was selected IT company XEROX CZECH REPUBLIC Ltd., which provides printing solutions for all kinds of business. After that the practical part analyzed the leasing process of the company and on the basis of the facts are presented proposals for process optimization and accounting treatment of leasing.
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Financial Report - Financial Statements of Municipality
Kerplová, Eliška ; Čermáková, Helena (advisor) ; Vostrovská, Hana (referee)
The aim of the bachelor thesis is the evaluation of the financial statements in the selected municipality according to valid norms and laws and study of literature.
In the theoretical part is described the whole proces leading to the compilation of financial statements in compliance with valid legislation. Further analysis of accounting methods like preparatory works, closing operations, compilation of financial statements and obligations relating to financial statements.
The practical part is devoted selected topics in the financial statements, verify the process of compilation of financial statements in compliance with valid legislation and in the end evaluation including suggestions and improvements.
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