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Dopady pandemie COVID-19 na podnikání v MSP
Maturová, Hana
The aim of the thesis is to specify the impact of the pandemic on the gastronomy sector, to identify the factors and areas that enabled a successful response to the crisis situation. Scenarios are proposed on how to react in case of an unexpected negative change in the gastronomy sector. The literature review includes descriptions of the basic concepts of crisis management, crises, industry analysis and macroeconomic indicators. Qualitative interviews with business managers are conducted to fulfil the aim of the thesis. The practical part includes results from semistructured interviews. Subsequently, the impacts are specified and the factors and areas that helped enterprises to cope with the crisis are identified.
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Digitalizace účetnictví u malých a středních účetních jednotek
Řehořková, Alena
The bachelor's thesis is aimed at identifying the state of digitalisation in accounting in small and medium enterprises and identification of changes made during the pandemic Covid 19. The first part of this work is focused on the evolution of accountancy throughout history. The second part is aimed at evaluating the data of the questionnaire investigation. The analysis looks at the state of digitalisation, the changes made during the pandemic, the future development of digitalisation in enterprises and the impact on digital education. Conclusions and recommendations for development of digitalisation in small and medium enterprises are based on the data.
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Ekonomická činnosť spojená s koňmi z pohľadu DPH
Škovran, Patrik
Škovran, P. Business activity related to horses from the VAT perspective. Diploma thesis. Brno: Mendel University, 2023. This diploma thesis deals with equestrian facilities in relation to value added tax. The objective was to formulate recommendations for company executives and entrepreneurs who are running or plan to engage in the running of equestrian facil- ities, in terms of ensuring their economic activity in a way that is in accordance with legal and tax regulations of value added tax. The work begins with an overview of professional literature and legal enactments, in which the basic terms related to the given issue are explained and defined. Based on this part of the work, the analytical part follows, which consists of a questionnaire survey conducted among equestrian facilities, an analysis of activities connected with the value added tax of a specific equestrian facility, an interview with a tax consultant specialized in value added tax, and a summary of the issue of VAT rates and composite supplies following the judge- ments of CJEU. These parts of the work subsequently served as a starting point for formulated recommendations for companies from the given sector.
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Role malých a středních podniků v rozvoji venkovského regionu
Zlámalová, Miriam
Zlámalová Miriam. Role of small and medium sized enterprises in the development of rural region. Bachelor thesis. Brno: Mendel University, 2017. The bachelor thesis is focused on defining and evaluating the role of small and medium sized enterprises in the development of rural regions; microregion Kromerizsko. An analysis of the structure of small and medium sized enterprises in the selected rural region has been carried out. In addition, the way of the small and medium enterprises engagement in development of the town is defined. Based on the analysis of primary and secondary data, recommendations are proposed to improve the performance of small and medium sized enterprises and thus to develop the whole area.
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Zavedení státní podpory venture capital pro malé a střední podniky
Vítková, Lucie
The Bachelor thesis deals with the development of the venture capital market in the period 2007 to 2014 in selected countries (such as Czech Republic, Hungary and Slovakia), with the state support of this alternative form of enterprises´ financing and with the implementation of JEREMIE in these countries. The state of venture capital market in selected countries is evaluated on the basis of quantitative characteristics in this thesis, moreover it shows which one of the selected countries has the best results on the venture capital market. The following part of the thesis includes results of the state support implementation through the JEREMIE initiative and how these results affected the venture capital market in selected countries.
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Návrh GRI reportingu pro malý průmyslový podnik
Šulová, Veronika
Šulová, V. Proposal of GRI Standards for a small industrial company. Bachelor thesis. Brno: Mendel University, 2017. The bachelor thesis Proposal of GRI Standards for a small industrial company is thesis which processing for enterprise., which is from category small and medium enterprises. The main goal is creating report and evaluate if this methodics is correct for this particular company and what can offer surroundings up. In the theoretical part is approched the corporate social responsibility concept and ways of creating reports from this field. More text is devoted to the GRI methodology, which is crucial for this thesis and the emphasis is on the history of this methodology, how was originated and how it gradually changed to its present form. It is explained the functioning of social responsibility in small enterprises, how it differs from large and on what principles does it work. Results part is focused directly on the selected company, an introduction to various activities, functioning, and routing of the company. Based on this information is created the report. It is based on the company's strategy, as well as a modified SWOT analysis that it is adapted to the needs of reporting in small and medium-sized enterprises. It concludes with recommendations for the future and a proposal to improve, in this case put options to the reporting enterprise may move further. It was found that small enterprise can generate reports according to GRI methodology. Must be properly set goals and procedure must be elected on the basis of available information. The enterprise may be advised to monitor data from areas in which they act, but they do not monitored. For communications with stakeholders the report is sufficient.
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Zavedení elektronické evidence tržeb a jeho dopad na malé a střední podniky v ČR
Schäfferová, Veronika
This master thesis deals with analysis of entrepreneurship sectors, which are obliged to implement electronic records of sales. This project was established in order to bring balance to the given market place and to increase the effectiveness of governmental tax control. Part of this thesis is focused on describing the prob-lems of grey section of Czech Republics economy and basic description of the project. My own research covers analysis of the current situation of general information about tax collection in the Czech Republic, identification of the economy sectors influenced by the project and evaluation of the influence of the electronic records of sales on small and medium enterprises in the Czech Repub-lic. Last but not least brief/detailed comparison of the Czech and Croatian electronic sales register systems and final evaluation reflection of the system implementation from macroeconomic point of view.
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Postup podniku při získání dotace z vybraného operačního programu
Vitovská, Markéta
The diploma thesis deals with procedure of a company when gaireing grants from selected operational programme for concrete enterpreneurial subjekt. The thesis is divided into two parts. The first, theoretical part, defines small and middle enterprise, also regional politics and program periods, where Czech Republic has taken its part at. Finally the general procedure og gaining grant is depicted. The second part, the practical one, contains, the introduction of concrete enterpreneurial subject and subject of investment, to which it requires support by meansof grants from EU depozits. Detailed enterpreneurial interision is described later, that is the basic part of the whole process. It creates the subctantial part of the thesis. Later, each step when gaining grants is being described there.
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Podmínky rozvoje a reakce regionálního potravinářského podniku na změnu podnikatelského prostředí
Dacerová, Romana
The diploma thesis is focused on the development and reaction of the regional food enterprises in the changing agriculture business environment. In this context, the business environment in agriculture business commodity verticals, the specifics of small and medium-sized enterprises development and the development of commodity verticals of meat in the Czech Republic are generally characterized. Based on these general contexts, the current situation of a particular small meat processing enterprise in the district of Žďár nad Sázavou was evaluated as a basis for discussion of the assumptions, benefits, risks and possibilities of development of this type of entrepreneurial subjects. From these findings, recommendations are made to improve the position of that company on the market.
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Effect of E-commerce Usage on Competitiveness and Overall Performance of Manufacturing SMEs in Slovakia and Selected EU Member Countries
Krajčír, Valentín
This diploma thesis deals with the identification of the effect of e-commerce and relevant influenced factors in the case of manufacturing Small and Medium-sized Enterprises (SMEs). The observation is specified mainly for SMEs as such, for Slo-vak SMEs, and partially for SMEs from EU countries. The theoretical part creates a full-fledged background for the following observations. The practical part consists of a gradual observation focused on the state and impact of e-commerce on Slo-vak manufacturing SMEs and additional observation of the selected company from the relevant segment, for a more detailed view of the issue. Moreover, it in-cludes addressing the issue with analysis of various financial indicators, selected comprehensive financial analysis, and, last but not least, various descriptive ob-servations through which the results are provided, linked to the impact of e-commerce on a given business segment. These findings are finally discussed, and relevant conclusions are drawn, in the final part.
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