Browsing by Author "Koktová, Veronika"
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- ItemHodnocení dodavatelův TRW Automotive Aftermarket CZ FrýdlantKoktová, Veronika
- ItemHodnocení dodavatelův TRW Automotive Aftermarket CZ Frýdlant(Technická Univerzita v Liberci, 2006) Koktová, Veronika; Kellner, JanIntention of this bachelor work is to describe the process of selection and evaluation of suppliers in Strategic purchase department in TRW Automotive Aftermarket CZ Frýdlant. Prosperity of TRW Frýdlant depends not only on productivity, but also on the selection of quality suppliers, that is why is the correctness of techniques on evaluation of suppliers so important for future of the company. The first part of this work deals with brief description of TRW Frýdlant, in the range necessary for understanding of firm structure. Theoretical part is about the characterization of industrial market, purchase process and above all about the management quality system that is essential for evaluation of suppliers in TRW Frýdlant. Last part contains my practical knowledge and specified rules for the evaluation of suppliers in TRW Frýdlant. This part includes also the example of choice and evaluation of concrete supplier.
- ItemKomparace českých účetních předpisů s mezinárodními účetními standardy IAS/IFRS(Technická Univerzita v Liberci, 2008) Koktová, Veronika; Horák, JosefThe aim of this thesis is to compare Czech Accounting Regulations (CAR) with International Accounting Standards (IAS/IFRS) and to find out differences with essential influence on final accounts from auditor´s point of view. Present audit profession requires substantial understanding of principles of both accounting systems as to guarantee accuracy of international final accounts. Matter of worldwide united accounting procedures largely exceeds capacity of this thesis, therefore an analysis is concentrated only on some chosen sections. The thesis is divided into 6 topical ranges. The first part describes basic characteristics of both accounting systems and their application fields. The second chapter is about principal differences in accounting or presenting according to CAR and IAS/IFRS which are checked when final accounts are modified from Czech into international. The third chapter describes particular statements of final accounts and their purpose. Next chapter briefly analyses audit process. The fifth chapter connects with theory in second part and submits concrete examples from technical publications. The last section is an analysis of differences in accounting of financial lease according to CAR and IAS/IFRS on concrete situation from final audit. The analysis includes proposal for correct accounting according to IAS/IFRS and final evaluation.