Význam a analýza vnitropodnikových směrnic ve vybrané obchodní společnosti

Abstract

This bachelor thesis is focused on Internal Directives in selected business company. There are defined individual legislative provisions regulating Accounting of Business Subjects, summary of changes in Accounting since 2016 and further meaning, purpose, characteristics and requirements of Internal Directives, their classification into groups and the most common mistakes when creating them in the theoretical part. The selected business company which new Internal Directives and updated existing Directives are created for is characterized in the third chapter. The practical part is focused on the analysis of the applicability of the existing Directives. According to the analysis they are drawn proposals for new Directives, their modifications or updates. In conclusion there is evaluated the accuracy and applicability of Internal Directives and recommendations are given to improve the quality of managing the company's internal processes by means of the formation of Internal Directives.