Analýza osobních nákladů ve společnosti SINIT, a.s.

Abstract

The diploma thesis is focused on the problems of the personal benefits formation which are part and parcel of the total expenses in the firms. The objective of this work was to analyse the personal expenses in SINIT, a.s. The work is divided into five parts, the introduction where the goal of the work is set, then the theoretical part where the theoretical aspects of the wage expenses and the system of remuneration are described. The fourth and the fifth chapter is devoted to the personal expense analysis itself in SINIT, a.s. and the evaluation of the present company condition. I hope that I managed to fulfil the goal of the work. I would like to express many thanks to my supervisor, Ing. Yvettě Pšenkové, Ph.D.,for her valuable suggestions and help with the writing of my thesis.