Význam vnitropodnikových směrnic v účetnictví v podmínkách České republiky

Abstract

Currently, companies are under increasing pressure to comply with legislation, transparency and effective management of internal processes. One of the tools that helps companies manage their accounting more efficiently and coherently is internal company guidelines. These directives are internal rules and procedures that a company establishes to facilitate and improve its accounting process. The aim of the bachelor's thesis is to evaluate the current state of the creation of internal company directives in the Czech Republic through a questionnaire survey and to propose specific directives for a selected company based on the findings and recommendations. The structure of the bachelor thesis deals with the definition of the theoretical framework of the internal company directives, the issue of internal company directives in the conditions of the Czech Republic, proposals for directives and recommendations. Intra-company directives are essential for the proper operation and management of an accounting unit. In conclusion, the results of this bachelor thesis can serve as an inspiration for future research and practical efforts in the field of development and use of internal directives in the conditions of the Czech Republic.