Analýza mzdového systému ve vybrané obchodní společnosti

Abstract

The aim of this thesis is to clarify the issue of wage system creation and to analyze the wage system of a selected company. The terms like wage, minimum wage, wage functions, working hours, wage forms, legally-mandated wage supplements and other related are explained. Furthermore, a specific wage system of a selected company is analyzed. There are applied the knowledge from the theoretical part and there is analyzed the way how the selected company has set up its wage system. The items like wage setting, variable wage components, benefits and advantages for employees and wage supplements are examined. An example of a payslip together with wage calculation and accounting are also provided. In the final part, this wage system is evaluated and its advantages and disadvantages are highlighted as well as possible recommendations.