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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Cost management of non-profit organizations
 JOANIDISOVÁ, Lenka
This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.
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Property, plant and equipment in the perspective of International Reporting Standards in comparison with Czech accounting standards and US GAAP
 JOANIDISOVÁ, Lenka
This thesis aims to describe long-lived assets accounting according to International Financial Reporting Standards (IFRS) and analyze the differences between this system, United States Generally Accepted Accounting Principles (US GAAP) and Czech Accounting Legislation (CAL). In the International Financial Reporting Standards (IFRS), the central subject of this study, the standard IAS 16 - Property, plant and equipment is dedicated to the problem of long-lived assets. The following comparison of US GAAP and CAL is based on this particular standard. The theoretical part of the thesis analyses the problem of long-lived assets according to mentioned accounting systems and describes the found differences. The practical part pictures the application of the mentioned standards in E.ON Czech Republic, a.s, which accounts in all three examined legislations, and brings an example of a different accounting of concrete property in this company.
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1 Joanidisová, Ludmila
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