Cestovní náhrady v podnikatelské a neziskové sféře

Abstract

My bachelor work deals with providing travel expenses in business and non-profit sector. The theoretical part describes travel expenses in details and explains the basic principles, terms and legal regulations. Also, this work aims at the differences between travel expenses, flat rates and documents for domestic business trips or international ones. The practical part studies the actual travel expenses in a local industrial factory M.E.Z. POHONY a.s., representing the business sector, and in Secondary School of Glasswork in Valašské Meziříčí, which stands for the non-profit sector. There are chapters describing these institutions and their ways of accounts, paid capital-on and charging the travel expenses. Furthermore, various kinds of travel expenses based on internal regulations are listed here and particular examples of business trips are given, too. The goal of my work is to analyze the travel expenses in both of the above mentioned institutions and to find out what are the differences in funding these expenses.