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Comparison of Payroll Issues in the Czech Republic and the Slovak Republic
ČESKÁ, Hana
The bachelor thesis describes payroll systems in the Czech Republic and the Slovak Republic. For the sake of their subsequent comparison, the text is focused on analyzing key issues affecting remuneration and also wage deductions from income from employment. Dissimilar nature and general scheme of each tax system, health insurance and social security contributions´ conditions laid down by law in these neighbouring countries lead to different net income despite original identical gross wage. In order to prove that, this theses deals with several particular examples showing procedure that leads to calculating costs per employee and also net wages, including the calculation of the advance income tax and health insurance and social security contributions. With regard to the results of these examples, options for tax optimization are presented and one of these payroll systems is chosen as preferable in terms of employers and employees.
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Wage accounting
Mojžíšová, Klára ; Ašenbrenerová, Petra (advisor) ; Molín, Jan (referee)
Bachelor thesis with a topic wage accounting describes issues about relationships between employees and employers. In the theoretical part there is concern with labour relationships, rewarding employees, process of calculation net wage and its accounting including payments on health insurance and social security and income tax from dependent activity. The practical part is firstly made of a questionare about basic knowlegde during calculation net wage and the results are implemented into a manual which helps to understand payroll for nonspecialist people.
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Analysis and comparison of options payroll in various accounting programs
TUŠIL, Patrik
This bachelor thesis is focused on a comparison of payroll options in various accounting programmes. It is aimed at an offer of accounting programmes available at the turn of the year 2016. It contains basic characteristics of each accounting programme, its functions and user interface. A programme agenda called Human Resource management is used for payroll processing. This agenda can be a part of an accounting programme but it can also create its own one. This programme has many functions and advantages. The biggest advantage is a low purchase price. However, during the processing of payroll many mistakes can be made. Most frequent mistakes are wrong calculation of average payroll and problems with taxes and insurance. The survey is run in one specific company. The accounting programme used in the company is compared with the market offer and based on the outcomes, finally the improvements of payroll processing are proposed.
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Payroll Outsourcing
Kramná, Martina ; Baranová, Petra (advisor) ; Poutník, Lukáš (referee)
The Bachelor Thesis presents a unified view of outsourcing, focusing on the outsourcing of the payroll department. The work begins by defining the terminology linked to outsourcing and continues by comparing its advantages, disadvantages and associated risks. The thesis then presents justifications for the decision to outsource. It describes the field of payroll accounting, defines its processes and explains the role of a payroll accountant in a company. The practical section of the thesis analyses an outsourcing relationship, focusing on procedures and processes. It elucidates the difference between partial, total outsourcing and internal payroll, as well as other uses of outsourcing a company may use.
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Taxation of Students
Němcová, Hana ; Hromek, Zdeněk (referee) ; Kopřiva, Jan (advisor)
Bachelor's thesis focuses on the taxation of income. The first part contains tax theory, which explains basic information on the taxation of income and forms of employment suitable for students. In the second part we can find general information on income tax of natural persons, subject to income tax and methods of calculation of tax advances from monthly wages. The third part focuses on the system of social and health insurance. The last fourth part shows practical examples of calculation of tax obligations. The aim of the work is to find an optimal taxation for students.
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Analysis of Customer Relationship Management of a Specific Company Focusing on Contact Centers
Podpierová, Klára ; Koliš, Karel (advisor) ; Kuchár, Róbert (referee)
The goal of this piece of work is to understand customer relationship management and to perform an analysis of it in a particular company. The first section summarizes the theoretical basis of customer relationship management which includes definitions, history and the basic elements of CRM. The second practical part outlines information about the particular company and an overview of the methods used. After that, based on the data compiled, a gap analysis of the differences between the current states and the goals of the company is described. The third and final part concludes suggestions for improvement in order to optimize the customer relationship management by using theoretical data as well as findings the analysis.
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Didactic Analysis of Curriculum on Wages in the First Concentric Circle in the Subject Accounting at Business Schools
Urbášková, Kateřina ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
Tin the First Concentric Circle in the Subject Accounting at Business Schoolshe bachelor's thesis deals with the analysis of the didactic curriculum wages in the first concentric circle of accounting for business academies. The work is divided into two main parts. The first, theoretical part deals with the particular position of the object of accounting for business academies, its layout, objectives and cross-curricular links. The substantial part of the work is also focused on the teaching process, namely the teaching principles, methods and organizational forms used in the teaching of accounting. In the second part, which is practical, I evaluate the selected accounting textbook. I use mainly Jan Průcha's method. Then I present my own proposal for the didactic curriculum payroll processing, that I also enrich by the written test, which I have created before.
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Didactic analysis of curriculum of wages in the subject Accounting on Business Academies
Čižinská, Markéta ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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