Analýza mzdového účetnictví ve vybrané obchodní společnosti

Abstract

The theme of this bachelor thesis is payroll accounting analysis in selected business company. The aim of the bachelor thesis is to characterize the basic theoretical aspects of wage issues, and to apply the knowledge to payroll accounting in a selected limited liability company. The second chapter explains the basic terms of payroll accounting, legal regulation and employee benefits. The next chapter includes wage calculation and accounting and highlights the role of the payroll accountant in the company. The final part analyzes wage accounting in Oderská městská společnost, s. r. o. This part also includes the company characteristics, analysis of labor costs in OMS by means of financial analysis and correlation analysis as well as evaluation of the problems, together with the suggestion for possible changes.