Dopady zavedení EET na vybranou restauraci rychlého občerstvení

Abstract

The aim the thesis is to analyze in detail the issue of ERS and all its phases, especially the first phase which include catering services, to analyze the process of introducing records of sales at a selected fast food restaurant and to evaluate its impact on a concrete business subject. The theoretical part of the thesis explains the basic concepts associated with ERS issues. Here is a specific definition of revenue fiskalization, the reasons for records of sales and its objectives and the basic ways of recording. The ways of records of sales in other countries of the European Union, the history of sales records in the Czech Republic and other connected terms are explained. The practical part of this thesis analyzes the introduction of ERS for the selected business entity, which is the two fast food restaurants SUBWAY locted in Ostrava. The microeconomic SWOT analysis of the ERS for the selected business entity is also included and an impact assessment is made on it.