Browsing by Author "Malíková, Olga"
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- ItemAnalýza dopadu historického vývoje a požadavků národních účetních legislativ na účetní systém vybrané společnosti(Technická Univerzita v Liberci, 2010-01-01) Morkusová, Veronika; Malíková, OlgaTato diplomová práce je zaměřena na analýzu historického vývoje a požadavků národních účetních legislativ na účetní systém. První kapitola se zabývá vymezením účetního systému a účetních obecně uznávaných zásad, dále vývojem účetních soustav a forem a jak se měnily v závislosti na požadavcích, které byly na účetnictví kladeny. Druhá kapitola popisuje účetnictví od jeho raných počátků až k současnému stavu, který směřuje k harmonizaci v rámci určitých politicko-hospodářských uskupení a také k celosvětové harmonizaci účetnictví. Třetí kapitola vystihuje vývoj požadavků české účetní legislativy a strukturu účetního systému v České republice. Poslední, tedy čtvrtá kapitola je zaměřena na analýzu vývoje české účetní legislativy na účetní systém vybrané společnosti, kterým je výrobní družstvo HYGIE.
- ItemAnalýza finančního zdraví akciové společnosti ZEM(Technická Univerzita v Liberci, 2007-01-01) Chvalová, Veronika; Malíková, OlgaPodstatou diplomové práce je podat přehled o základních metodách finanční analýzy, které jsou nejčastěji používány v praxi a jsou podstatné pro pochopení situace společnosti a v neposlední řadě provedení finanční analýzy v akciové společnosti. Poskytuje přehled o základních poměrových ukazatelích - rentability, aktivity, likvidity a zadluženosti - dále pak o čistém pracovním kapitálu a souhrnných ukazatelích hodnocení - Altmanův model, Index IN a Kralickův rychlý test.
- ItemAuditní testy používané auditorem v podmínkách ČR(Technická Univerzita v Liberci, 2008-01-01) Molcarová, Ivana; Malíková, OlgaThe aim of this diploma work is to explain the theme of audit and auditing tests used by auditor in the Czech Republic, to illustrate not only theoretical methods but also practical examples during testing of process in company and chosen balance sheet accounts. In the first part there are mentioned the basic definitions and legislation associated with the theme of audit. The second part takes down the description of audit risk and auditing tests. Those tests of controls and substantive tests can be applied during the audit. It is possible to reduce audit risk through the use of auditing tests. A process of range of samples for testing and size of sample is also explained. The third part is dedicated to a practical application of auditing tests during the audit in the company A&B. This part results from described theoretical methods but mainly from work experience. The last part reviews carried out auditing tests and an audit statement is proposed.
- ItemAuditorské testy vybraných položek bilance firmy Alfa(Technická Univerzita v Liberci, 2009-01-01) Hanousek, Tomáš; Malíková, OlgaAudit tests on selected balance sheet items are main content of this thesis. For the purposes of this work the information from the accounting documentation of the particular Company, which is from the audit reasons in whole work pointed as Alpha Company, are used. The application of the suitable tests of control on the purchase cycle and process of travel expenses in the Alpha Company altogether with the verification of the ending balances on the bank and receivables accounts are main aims of this work. Consequently the evaluation and the interpretation of the results achieved in the tests are employed. In the theoretical part the audit and audit tests issues are explored and finally in the practical part the application of these tests is demonstrated in the case of Alpha Company.
- ItemCapital structure of an enterprise - open questions regarding ist displaying under the czech legislative conditions(Technická Univerzita v Liberci, 2013-08-01) Černíková, Martina; Malíková, Olga; Ekonomická fakultaA successful financial management of an enterprise closely relates to optimum setting of the capital structure and especially to the development of an efficient composition of the sources of company assets financing. In the past few decades many scientific theories were studied, dealing with the optimal structure of capital resources and analyzing multiple factors affecting the process of determination of the optimal ratio between capital equity and debt capital. In this way a wide platform of theoretical approaches and opinions on this matter was created. The aim of this article is to discuss theoretical approaches to the evaluation of capital structure of enterprises and its application under the terms and conditions of the existing Czech accounting and tax legislation. Based on the research into the current state of knowledge in this area, a comparative analysis of the influence of selected effects on the methods used for the displaying and evaluation of the capital structure of an enterprise was executed. The initial study analyzes the impact of the different approach to displaying of financial leasing liabilities within the leaseholder balance-sheet liabilities. In accordance with the Czech legislation, the leasing liability may or may not be displayed in debt capital section of the balance-sheet. The second study confronts the theory of tax shield with the current tax legislation provisions. When credits are arranged between defined entities, debt capital interests, as the essence of the tax shield theory, cannot be fully recognized from the tax point of view. This is reflected by lowered effect of the tax shield and it also affects the result of business of an enterprise. This article should open discussion with regard to contrasts between theories and economic reality. The difference creates a platform for innovative approach to the development and assessment of the enterprise capital structure.
- ItemCelkové daňové zatížení fyzických osob v České republice(Technická Univerzita v Liberci, 2008-01-01) Ferdinandová, Kateřina; Malíková, OlgaThe total tax burden of physical entities doesn´t include only the income tax, but also payments for social and health insurance. The above mentioned insurance isn´t paid only by employees or else individual proprietors. The employers are also obliged to contribute to the state administration authorities for their employees certain percentage from the basis of assesment, or else their employees´ gross wages. For orientation in complex tax burden system in the Czech Republic this diploma thesis is focused on the analysis of the social and health insurance, income taxes of natural persons payable from employment income or individual proprietors´ income taxes, calculation analyses and the assessment of the physical entities tax burden system, including examination of a tax reform expendiency or inexpendiency in the year 2008, including valid changes starting in the year 2009.
- ItemČeské účetnictví na pozadí historického vývoje(Technická Univerzita v Liberci,, 2006-01-01) Malíková, Olga; Hasprová, Olga
- ItemČinnost interního auditora v oblasti finančního účetnictví(Technická Univerzita v Liberci, 2012-01-01) Zemanová, Iva; Malíková, OlgaTato diplomová práce se zaměřuje na činnost interního auditora v oblasti finančního účetnictví ve veřejné správě. Zkoumaným subjektem je Zdravotní pojišťovna ministerstva vnitra ČR.V teoretické části jsou vymezena základní teoretická východiska interního auditu, jeho právní úprava, metody a postupy práce interního auditora. V praktické části je provedena analýza interního auditu ZP MV ČR s důrazem na oblast pohledávek za plátci pojistného. Dále je stanoven postup práce interního auditora v dané pojišťovně a tento postup je ilustrován na příkladu. Výsledkem je pak soubor zjištění a navržení opatřeník odstranění rizik. Přínosem práce je analýza vybraného subjektu veřejné správy, jeho procesů, interního auditu a rizik, které činnost pojišťovny ovlivňují. Zároveň jsou navržena opatření k snížení těchto rizik. Postupy lze, s přihlédnutím ke konkrétním podmínkám organizace, použít u obdobných subjektů.
- ItemThe Clarity of Financial Reports in the Global Environment: A Comparative Study of Selected Issues in the Czech and Brazilian Accounting Systems(Technická Univerzita v Liberci, ) Malíková, Olga; Begnor Bedra, João Marcos; Ekonomická fakultaThe paper focuses on selected Czech and Brazilian financial accounting systems issues. These two systems have historically developed in quite different socio-economic conditions, but due to globalisation in recent decades, there has been a growing demand to harmonise the conditions for the creation of the content of financial information disclosed primarily by entities that are in the public interest. This paper aims to investigate to what extent similarities and differences can be identified in selected areas of financial accounting and reporting. Given the limited scope of the paper, the areas discussed are accounting regulation, and the form and structure of balance sheets of business entities. The objective was achieved by applying traditional scientific methods, namely by searching scientific and professional papers to obtain knowledge about the current level of knowledge in the field under study, as well as by describing the current state of accounting regulation in both countries and comparative analysis of the requirements placed on the balance sheet of entrepreneurs. The historical method was partly applied to obtain knowledge in the necessary historical context of the topic. The final discussion provides a synthesis of the knowledge gained on the identified similarities and differences in the above areas of financial accounting. The paper can be seen as unique, as it introduces the previously unpublished topic of comparability of the accounting systems of the Czech Republic and Brazil.
- ItemDopady ekonomické krize na automobilový průmysl v České republice na příkladu společnosti Continental Automotive Trutnov(Technická Univerzita v Liberci, 2011-01-01) Pavlišta, Vít; Malíková, OlgaThe goal of this thesis is to show impact of world economic crisis on the most affected branch which was automotive industry. As representatives of automotive industry were chosen multinational Company Continental, it´s Czech branch Continental Trutnov and average financial results of Czech companies. In the thesis is shown financial loss of automotive companies by using several financial indicators. The influence of economic crisis on Czech companies is compared with the influence on company Continental. In the thesis are highlighted critical steps, made by management of company Continental, which had the biggest affect on company´s finance and there are proposed other procedures that could be chosen by management of company Continental to eliminate negative impact of the economic crisis. The first part is focused on reasons that caused economic crisis and it´s negative impacts, in the second and third part are shown negative impact´s upon company Continental.
- ItemFinancování oběžných prostředků a investic výrobního podniku(Technická Univerzita v Liberci, 2007-01-01) Šorm, Pavel; Malíková, OlgaI processed the theme of my diploma work also with usage of the knowledge from the practice of company financing in join stock company Obchodní tiskárny Kolín. Therefore I introduced, at the begenning, this company not only like a entire company, but also the single pruduction branches, which presents specific units from technology, market and financing standpoint . I wanted to emphasize, in part my of work, which is devoted to investment financing, a meaning of project feasibility study, which has basic importance for judgement of investment recoverability at companies and also for financing institutions deciding about engagement on project financing. I took the critical standpoint to very often ignored searching a option (even break point), behind one a project profitability and recoverability is endangered. As for part of work concerning to financing of short term assets, I wanted to show less known options of short term assets financing, practical mechanism of colaboration among a company and a banks and importance of company controlling on efficiency of managemet and financing of inventories and receivables. I refered to uneffectiveness to hold in operation one production branch, which has the negative influence on company profitability and financing.
- ItemHistorický vývoj bilančního vykazování na příkladu českého účetního systému(Technická Univerzita v Liberci, 2010-01-01) Venclová, Renata; Malíková, OlgaThis diploma work deals with the statement of balance sheet that has been applied since the beginning of the 20th Century to the present times in the accounting systems of the Czech Republic. This diploma work was divided into 7 main chapters. The first chapter deals particularly with assumptions of accounting systems and it describes the basic accounting principles and valuation methods. The second chapter shortly identifies the particular accounting statements including a balance sheet, income statement, cash flow statement and statement of changes in equity. The next chapter talks about balance sheet theories. There are major theorists and their accounting views also mentioned in this chapter. The following three chapters identify the balance sheet statements at the beginning of the 20th Century, the post-war period and present. The last chapter deals with current trends of balance sheet reporting. There are also introduced the main and basic features of the international accounting standards IFRS and US GAAP. This chapter also includes a comparative analysis of the selected balance sheet items according to the Czech legislation and the international accounting standards IFRS.
- ItemHodnota ve finančním účetnictví - vypovídací schopnost účetních záznamů(Technická Univerzita v Liberci, 2014-01-01) Letošníková, Radmila; Malíková, OlgaCílem diplomové práce je posouzení vypovídací schopnosti účetních výkazů. V teoretické části jsou charakterizovány základní účetní výkazy - rozvaha, výkaz zisku a ztráty, cash flow, výkaz o změnách ve vlastním kapitálu a příloha k účetní závěrce, jejich vzájemná provázanost a problematika informační spolehlivosti těchto výkazů. Dále je zde vymezeno pojetí finanční analýzy, jsou popsány některé metody a ukazatele technické analýzy. V praktické části jsou dané metody technické analýzy aplikovány ve společnosti JUTA a.s. Jsou zde klasifikovány účetní výkazy společnosti z hlediska externího uživatele, vypočteny jednotlivé ukazatele technické analýzy společně s jejich vyhodnocením včetně posouzení jejich vypovídací schopnosti. V závěrečné části práce jsou shrnuty dosažené výsledky, společně s navrhovaným doporučením vedoucím k případnému zlepšení vypovídací schopnosti výkazů v podniku.
- ItemHodnoty zobrazované ve vybraných položkách účetních výkazů a jejich vypovídací schopnost(Technická Univerzita v Liberci, 2014-01-01) Holečková, Pavlína; Malíková, OlgaPředmětem diplomové práce s názvem ''Hodnoty zobrazované ve vybraných položkách účetních výkazů a jejich vypovídací schopnost'' je analýza účetních výkazů prováděná na základě české legislativy harmonizované s požadavky Evropské unie zaměřená na oceňování zásob ve vybraném podniku Keramika CZ s.r.o. První část práce se zabývá obecným vymezením účetních výkazů, kvalitativními charakteristikami, požadavky a legislativními východisky k jejich sestavování. Druhá část popisuje metody užívané při oceňování zásob zvoleným podnikem, obsahuje výsledky analýzy ocenění v závislosti na odlišných možnostech oceňování, vzájemnou komparaci dosažených výsledků jednotlivých technik a vymezení vlivu na položky účetních výkazů včetně formulace doporučení, které vedou k věrnějšímu zobrazení spojeného s oceňováním zásob ve jmenovaném podniku.
- ItemImplementace SAP - analýza výhod, omezení a perspektiv systému SAP na příkladu společnosti Faurecia(Technická Univerzita v Liberci, 2010-01-01) Vávra, Jaroslav; Malíková, OlgaThis diploma thesis deals with a subject of mapping and description of the SAP system implementation and usage. The goal of this work is to describe new trends in the information systems in company management with focus on usage SAP system in range of controlling and accounting of Faurecia Group and on the other side to analyze possible limitations of the SAP system implementation. There is an analysis of information systems, possibilities of their usage, the newest trends and forecasted future evolution in the field of informatics systems in the theoretical part of the work. There is also basic characteristic of SAP as an enterprise resource planning system for complex control of the business. Correct selection of the information system and correct definition of the modules and their interfaces would bring significant competitive advantage to the company. There are savings in case of salary costs linked to data processing and tracking of the information flows in the company but the information systems also bring sufficient number of correct, actual and quick accessible information for company management in the field of customer and supplier partnership, production, research and development, finance and human resources. In the practical part of the thesis the implementation process of SAP in the company Faurecia Exhaust Systems, s.r.o. is analyzed and also there is experience with implementation of SAP in the company Faurecia Interior Systems Bohemia, s.r.o. mentioned. Fundamental part of this work is an analysis of advantages and limitation of SAP Faurecia in comparison with legacy system Movex. At the end there is an analysis of SAP perspectives together with synthesis of identified issues, proposals of solutions and recommendations how to use SAP in Faurecia Group and subsequent implementations in other Faurecia plants.
- ItemImplentace SAP - analýza výhod, omezení a perspektiv systému SAP na příkladu firmy Monroe Czechia s.r.o.(Technická Univerzita v Liberci, 2008-01-01) Mikolášová, Zdeňka; Malíková, OlgaThe thesis is focused on the implemantation of the information system SAP in the company Monroe Czechia s.r.o. Hodkovice. The aim of this thesis is to describe all activities in detail and evaluate the IS implementation in the international (global) company. In the first part there is a description of the theory of accounting and its evolution during time and also a comparism between american and czech accounting systems. In the sekond part there is a detail description of the IS SAP in terms of the project preparation and used moduls. Further on there is a description of the SAP implementation in the company Monroe Czechia s.r.o. The conclusion is focusing on the evaluation of this particular project. The stratedy overview is carried out in the way so it could be implemented completely or partially in other different companies or could be an ispiration for a similar project.
- ItemInterní a externí audit ve vybrané firmě(Technická Univerzita v Liberci, 2009-01-01) Procházková, Michaela; Malíková, OlgaThe aim of the thesis is to compare an internal and external audit and to find out differences that make them distinguished from each other. There is a similar methodology in both types of audit, on the other hand there is a different legislation, aim and function and also both auditors are not demanded to have the same qualification. The thesis is divided into six topical ranges. The first part describes a historical development of audit and its aim. The second chapter follows the common features of both audits, such as observance of ethical code. The third chapter analyses an internal audit as itself and its process. In the next chapter there is a description of an external audit, its aims and process as well. And the fifth chapter summarizes two previous parts as it defines the essential differences between internal and external audit. The last section is an analysis of differences in testing while both audits are being performed. The analysis includes a deficiency notifications with their improvement suggestions and final evaluation.
- ItemKomparace finančního výkaznictví dle české legislativy a IFRS(Technická Univerzita v Liberci, 2009-01-01) Drbohlav, Jaroslav; Malíková, OlgaThe purpose of this paper is comparison Czech legislation and International Financial and Reporting Standards (IFRS) in the case of presenting financial data Tangible fixed assests and Intangibles fixed assests. The First chapter is focused on conditions of presenting financial data Balance Sheet, and Profit and Loss Statement under Czech legislation and IFRS followed by its comparison. In the second and third chapter Tangible and Intangible fixed assests under Czech legislation and IFRS are compared.The fourth chapter is focused on practical application of two different approaches of presenting financial data of Tangible fixed assests in real conditions.
- ItemKomparace finančního výkaznictví dle české účetní legislativy a dle standardů IFRS(Technická Univerzita v Liberci, 2010-01-01) Křikavová, Michala; Malíková, OlgaDiploma work examines the differences in the financial statements compiled according to the Czech accounting legislation and standards IFRS. First the Czech accounting legislation and standards IFRS are briefly characterized. The differences in reporting are focused on the problems of tangible assets. The diploma work describes the differences arising from different concepts of tangible assets, differences in depreciation of the tangible fixed assets. The problems connected with providing fixed assets by leasing are furthermore analysed. Main lease characteristics and its classifications are evaluated in the diploma work. Reporting problems are solved lease terms of the lessee. Selected issues are presented on the illustrative examples, where you can see the fundamental differences between the Czech accounting legislation and international standards IFRS.
- ItemKomparace vybraných oblastí finančního účetnictví dle české legislativy a mezinárodních standardů IFRS(Technická Univerzita v Liberci, 2013-01-01) Holubcová, Michaela; Malíková, OlgaThe main objective of the thesis Comparison of financial reporting under the Czech legislation and standards IFRS is comparison of the leasing accounting records between IFRS and the Czech accounting legislation. The first part is aimed at the process describing international accounting harmonization. The second part is devoted the financial statements reported according to the Czech legislation and it is describing individual components. The third part is devoted to the preparation and reporting of financial statements under the standards IFRS. The last part is focused on the comparative analysis of the issues the selected items in the statement of financial position items. In the last part through the example are analyzed the differences in reporting of financial lease in the light of leaseholder according to the Czech accounting legislation and standards IFRS. It is also mentioned an introduction in to the issue of financial lease from the perspective of leaseholder according to individual accounting systems.
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