Mzdové účetnictví v konkrétní firmě

Abstract

This bachelor thesis is focused on the payroll accounting in a specific company. The aim was to compare the wages of workers and THP and also analyzed payroll accounting in 2009 and 2010. The first section presents basic concepts related to the issue. Then the ALPINE Bau CZ, its management, business activities, etc. are introduced. In the practical part of the calculations are given wage workers and THP and the overall comparison. Another part is dedicated to total labor costs and company analysis. In conclusion the thesis there is recommendation of the signing collective agreements and the reasons of changes total labor cost.