Analýza mzdové problematiky ve vybrané obchodní společnosti

Abstract

The Bachelor thesis deals with an analysis of wage problems in the selected business company. The aim of the thesis is to characterize the basic problems of salary accounting and apply the theoretical aspects in the practical part on the wage system of the company. In the beginning, the theoretical part defines basic terms of the labour-law relations, forms of remuneration and wage system from the legal, tax and accounting point of view. Following section of the theoretical part explains accounting, wage calculations and their taxation. The practical part focuses on the analysis of the wage system in the selected business company. This part includes the basic characteristics of the company and reward system analysis. Based on the analysis, an overall assessment of the wage system of the company is carried out and recommendations are made to adjust and improve the given reward system.