Analýza využití informačních a komunikačních technologií v účetnictví u vybraného podnikatelského subjektu

Abstract

This bachelor's thesis focuses on the analysis of the use of information and communication technologies in the accounting of a selected business entity, AFSK. The aim is to evaluate how the chosen technologies contribute to the efficiency and reliability of accounting processes and to identify possible directions for their further development. The theoretical part defines key concepts, the legislative framework, and current trends in the digitalization of accounting. In the practical part, descriptive and analytical methods are used, including data collection, an interview with the company’s management, and multi-criteria evaluation of accounting software. The results show that the company effectively uses modern tools, especially the POHODA accounting system, the internal A-software application, and cloud solutions. Based on the findings, specific recommendations are proposed to improve the use of technology in accounting.