Analýza účetního procesu ve sdíleném centru služeb

Abstract

The aim of the thesis is the analysis of the accounting process in a shared service centre. The analysis is focused on a part of the process – processing of received invoices. To fulfil the objective, the analysis of errors, deficiencies and Pareto analysis is used. The first part of the thesis characterizes companies and shared service centre in which the process is performed. Furthermore, the term process, its classification and process flow diagram are defined, together with methodology of the process analysis. The second part of the thesis focuses on the analysis of the organization and functioning of the defined part of the accounting process, and the subsequent recommendations for improvements leading to the elimination of process shortcomings and its improvement.