Analýza a tvorba vnitropodnikových směrnic ve vybrané obchodní společnosti

Abstract

The bachelor's thesis deals with the characteristics of internal company guidelines and the definition of their importance for the management of a business company. The theoretical part focuses on the legislative framework of guidelines, their structure, importance and risks associated with their absence. It also provides an overview of individual areas of guidelines, audit obligations and standards that influence the creation of guidelines. The practical part of the thesis analyzes the existing internal company guidelines of a selected company, both in terms of content and graphics, and proposes new accounting guidelines including their graphic processing.