Cestovní náhrady v podnikatelské a neziskové sféře

Abstract

This bachelor's thesis deals with problems travel compensations. The source of information was valid legislation of travel compensations and literature related to the issue. In the theoretical part are described travel compensations of employees arising from business trips inland and abroad. The thesis describes the differencies in the provision of such compensations to employees in business and nonprofit sector. Practical part contains the characteristic and method of payment and accounting of travel compensations in companies in both sectors. Followed by calculation of examples od business trips in companies and comparison of internal guidelines of both companies. The conclusion of this thesis contains evaluation of provided travel compensations in companies and the suggestions for improvement.