Analýza využití ICT v účetnictví ve vybrané obchodní společnosti

Abstract

Bachelor's thesis delves into the analysis of how ICT is utilized in accounting for a specific business entity, within the context of digital transformation. The primary objective of this thesis is to scrutinize the employment of ICT in the accounting practices of the chosen company. The study is structured into five sections, commencing with an introduction, followed by a theoretical exploration, two practical implementations, and a conclusion. The theoretical section elucidates the characteristics of accounting in the Czech Republic, essential concepts, legal regulations, and the influence of ICT on the company's accounting methods. In the first practical implementation, the utilization of ICT technologies in the company's accounting system is analyzed, derived from employee interviews and observations. The second practical implementation provides recommendations for selecting a suitable ERP system, utilizing the point rating method, and comparison methodology. Based on the analysis and survey results, it is apparent that the company efficiently employs ICT in its accounting practices, although potential for further improvement exists through the implementation of a new ERP system.