Teoretické a praktické aspekty vzdělávání zaměstnanců u podnikatelských subjektů

Abstract

The BA Thesis deals with the topic of employees´ education of business entities in the multilateral sphere in the field of theoretical and practical knowledge. The theoretical basis of the work consists of two chapters. The first of them deals with legal regulations in the area of education and introduction into the issue of employees´ development and education in companies. The major part of the theoretical basis can be found in the second chapter dedicated to influences and trends in education that is essential for the issue of education of employees as a way of staff strategy in companies. This chapter is also dedicated to particular influences which derive from the micro environment, meso environment and macro environment in the field of education in companies and its contemporary trends, elementary approaches and selected educational methods. The third chapter of the thesis is purely practical: it deals with tax and accounting aspects of expenses and outlays intended for the education of employees of business entities. High consideration is given to the issue of accounting of cost items for employee´s education in the double-entry bookkeeping system and expenditures intended for employee´s education in the field of tax evidence of entrepreneurs. The outcome of the practical part is the projection of tax and accounting aspects of expenses and outlays for the education of employees in model situations.