Tvorba vybraných vnitropodnikových směrnic v obchodní společnosti

Abstract

In accounting units, the internal guidelines are one of the areas of delicate topics. The aim of the thesis is to elaborate selected internal guidelines of business company called VZV EXTERNÍ SERVIS RP Ltd., including introducing and presenting the crucial concepts and information related to the internal guidelines. One of the frequent and underestimated problems while creating the internal guidelines is the nonacquaintance of the accounting and law systems of the Czech Republic, which is being described in the second chapter. By means of the third chapter, the crucial concepts and other terminological data follow, which are fundamental for compilation of the internal guidelines from the theoretical point of view. Last but not least, three internal guidelines are proposed and recommended within the scope of the fourth chapter. Internal rules of the business company VZV EXTERNÍ SERVIS RP Ltd. are applied with the aid of the three internal guidelines mentioned above. These rules are intended not only for employees, but also for the owners or executives as well as external workers.