nÃo hà / A partir de 2008, as administraÃÃes tributÃrias passaram a enfrentar grandes desafios ao adequar os procedimentos de monitoramento e fiscalizaÃÃo de tributos, em face do uso da Nota Fiscal EletrÃnica (NF-e) pelos contribuintes, como mais um processo de adaptaÃÃo das transaÃÃes comerciais por meio eletrÃnico. A NF-e à um modelo nacional, com validade jurÃdica garantida pela assinatura digital do remetente, reduzindo gastos na recepÃÃo, digitaÃÃo e armazenagem e permitindo, ao mesmo tempo, o acompanhamento, em tempo real, das operaÃÃes comerciais pelas entidades arrecadadoras. O Presente estudo se propÃs a abordar este tema, tendo por objetivo geral de analisar como a utilizaÃÃo da Nota Fiscal EletrÃnica impactou as atividades de monitoramento e fiscalizaÃÃo do ICMS na Secretaria da Fazenda do Estado do CearÃ. Pretendeu-se atingir essa finalidade identificando, em primeiro lugar, as mudanÃas nas atividades de monitoramento e fiscalizaÃÃo do ICMS no que se refere: ao perÃodo fiscalizado, a fiscalizaÃÃo presencial, a utilizaÃÃo da tÃcnica de amostragem e ao procedimento de conferÃncia de valores, quantidades ou saldos a partir da NF-e e, posteriormente, as alteraÃÃes nas atividades de monitoramento e fiscalizaÃÃo relacionadas com a regularidade da situaÃÃo cadastral do contribuinte e com as etapas de coleta de informaÃÃes econÃmico-fiscais, a partir da NF-e. Para fundamentar teoricamente este estudo foi realizada uma revisÃo de literatura abordando os temas arrecadaÃÃo no contexto da administraÃÃo pÃblica e tecnologia da informaÃÃo e governo eletrÃnico. A metodologia utilizada na pesquisa foi o estudo do caso Ãnico na Secretaria de Fazenda do Estado do CearÃ, pelo qual foram coletadas informaÃÃes acerca das atividades de monitoramento e fiscalizaÃÃo, a partir da implantaÃÃo da NF-e. Os resultados decorrentes apontam que houve impactos na utilizaÃÃo da nota fiscal eletrÃnica nas atividades de monitoramento e fiscalizaÃÃo do ICMS, na Secretaria da Fazenda do Estado do CearÃ, nos seguintes aspectos: a fiscalizaÃÃo das operaÃÃes comerciais terà como foco os fatos ocorridos no presente; a fiscalizaÃÃo presencial foi substituÃda pela fiscalizaÃÃo à distÃncia; a utilizaÃÃo da fiscalizaÃÃo total foi substituÃda pela a tÃcnica de amostragem; os procedimentos de conferÃncia manual passaram para o meio eletrÃnico; maior celeridade na identificaÃÃo antecipada de notas fiscais emitidas por contribuintes baixados ou inativos ou destinadas a contribuintes baixados ou inativos; e maior rapidez nos procedimentos para coleta de informaÃÃes econÃmico-fiscais. / Since 2008, tax administrations have to face serious challenges in adapting the procedures of monitoring and inspecting taxes, given the use of the Electronic Invoice by taxpayers, as an adaptation process of business transactions by electronic media. The Electronic Invoice is a national model, as guaranteed by the legal validity of digital signature of the sender, reducing expenses at the reception, typing and storage and, at the same time, allowing a real-time monitoring of business operations by entities responsible for the collection of taxes. The general objective of this work is to analyze how the use of the Electronic Invoice impacted the activities of monitoring and supervising ICMS (Goods and Service Tax) in Finance Secretary of the State of CearÃ. In order to aim this objective, firstly we attempted to identify changes in the activities of monitoring and inspecting ICMS (Goods and Service Tax) referring to the monitored period, inspection attendance, the use of sampling and the procedure for a conference on values, quantities or balances according to the Electronic Invoice, and later, changes in surveillance and monitoring activities related to the regularity of the registration status of the taxpayer and the steps to collect economic and fiscal information from the Electronic Invoice. To substantiate this theoretical study was conducted to review the literature addressing the issues raising in the context of public administration and information technology and e-government. The methodology used in this research was to study the unique case in the Ministry of Finance of the State of CearÃ, FROM where information was collected about the activities of monitoring and inspecting ICMS, starting from the introduction of Electronic Invoice. The results indicate that there were impacts arising from the use of electronic invoices in the activities of monitoring and inspecting ICMS (Goods and Service Tax) in the Finance Secretary of the State of CearÃ, in the following aspects: the monitoring of commercial operations will focus on the events in the present, the , inspection attendance was replaced by a remote monitoring, the use of total surveillance was replaced by the sampling technique, the procedures for manual verification were substituted for electronic media, improving speed in the early identification of invoices issued by or destined to written off or inactive taxpayers, and faster procedures for collection of economic and fiscal information.

nÃo hà / A Nota Fiscal EletrÃnica (NF-e) torna-se cada vez mais uma realidade. Desde o final de 2011, praticamente todas as operaÃÃes interestaduais estÃo sendo acobertadas com o documento eletrÃnico. Essa ferramenta nasce com vistas a minimizar fraudes nas operaÃÃes fiscais, trazendo a possibilidade de criaÃÃo de controles em tempo real, acarretando diversos efeitos benÃficos à administraÃÃo tributÃria. Este trabalho se propÃs a abordar esse assunto, tendo por objetivo geral analisar a utilizaÃÃo da NF-e no controle da arrecadaÃÃo tributÃria sob a Ãtica dos gestores da Secretaria da Fazenda do Estado do Cearà (SEFAZ-CE). Para alcance desse objetivo, buscou-se primeiramente a verificaÃÃo do nÃvel de confiabilidade desses gestores em relaÃÃo aos dados extraÃdos da NF-e. Em seguida, procurou-se tanto identificar os controles utilizados, quanto investigar os que estÃo sendo desenvolvidos na SEFAZ-CE com base nessa ferramenta. Por fim, pretendeu-se observar os efeitos da utilizaÃÃo desses controles na Ãtica dos gestores fazendÃrios. Como amparo teÃrico, fez-se uma revisÃo literÃria, tendo como foco a administraÃÃo tributÃria e a nota fiscal eletrÃnica. Um estudo de caso na SEFAZ-CE foi a metodologia adotada, sendo coletadas informaÃÃes quanto à percepÃÃo dos gestores fazendÃrios por meio de questionÃrios e entrevistas, analisados atravÃs do software ATLAS.ti versÃo 6.2 e por escala Likert. De posse dos resultados obtidos na pesquisa, conclui-se que os gestores fazendÃrios, responsÃveis por controlar as receitas advindas dos tributos estaduais, possuem bom nÃvel de confiabilidade em relaÃÃo à utilizaÃÃo dos dados extraÃdos da NF-e. Com efeito, vÃrios controles, com base nessas informaÃÃes, foram otimizados, implementados ou estÃo em implantaÃÃo; e, de uma maneira geral, a utilizaÃÃo desses controles trazem efeitos positivos ao acompanhamento da arrecadaÃÃo tributÃria cearense. / The Electronic Invoice (NF-e) becomes more and more a reality. Since the end of 2011, virtually all interstate operations are being covered up with the electronic document. This tool is born in order to minimize fraud in fiscal operations, bringing the possibility of creating real-time controls, resulting in several benefits to the tax administration. This work proposes to address this issue, with the main objective to analyze the use of the NF-and control of tax collection from the perspective of managers of the Secretariat of the Cearà State Finance (SEFAZ-CE). To achieve this goal, first sought to to check the level of reliability of these managers in relation to the data extracted from the NF-e. Then it tried to both identify the controls used as investigate those being developed in SEFAZ-EC based on this tool. Finally, it was intended to observe the effects of the use of these controls in the view of Farmers managers. As theoretical support, there was a literature review, focusing on the tax administration and the electronic invoice. A case study in SEFAZ-EC was adopted methodology, information being collected about the perception of Farmers managers through questionnaires and interviews, analyzed through the software ATLAS.ti version 6.2 and Likert scale. With the results obtained in the research, it concluded that the Farmers managers, responsible for control of revenues from state taxes, have a good level of reliability regarding the use of data extracted from the NF-e. Indeed, various controls, based on this information, have been optimized, implemented or are under implementation; and, in general, the use of these controls bring positive effects to the monitoring of Cearà tax revenues.

nÃo hà / A Nota Fiscal EletrÃnica (NF-e) torna-se cada vez mais uma realidade. Desde o final de 2011, praticamente todas as operaÃÃes interestaduais estÃo sendo acobertadas com o documento eletrÃnico. Essa ferramenta nasce com vistas a minimizar fraudes nas operaÃÃes fiscais, trazendo a possibilidade de criaÃÃo de controles em tempo real, acarretando diversos efeitos benÃficos à administraÃÃo tributÃria. Este trabalho se propÃs a abordar esse assunto, tendo por objetivo geral analisar a utilizaÃÃo da NF-e no controle da arrecadaÃÃo tributÃria sob a Ãtica dos gestores da Secretaria da Fazenda do Estado do Cearà (SEFAZ-CE). Para alcance desse objetivo, buscou-se primeiramente a verificaÃÃo do nÃvel de confiabilidade desses gestores em relaÃÃo aos dados extraÃdos da NF-e. Em seguida, procurou-se tanto identificar os controles utilizados, quanto investigar os que estÃo sendo desenvolvidos na SEFAZ-CE com base nessa ferramenta. Por fim, pretendeu-se observar os efeitos da utilizaÃÃo desses controles na Ãtica dos gestores fazendÃrios. Como amparo teÃrico, fez-se uma revisÃo literÃria, tendo como foco a administraÃÃo tributÃria e a nota fiscal eletrÃnica. Um estudo de caso na SEFAZ-CE foi a metodologia adotada, sendo coletadas informaÃÃes quanto à percepÃÃo dos gestores fazendÃrios por meio de questionÃrios e entrevistas, analisados atravÃs do software ATLAS.ti versÃo 6.2 e por escala Likert. De posse dos resultados obtidos na pesquisa, conclui-se que os gestores fazendÃrios, responsÃveis por controlar as receitas advindas dos tributos estaduais, possuem bom nÃvel de confiabilidade em relaÃÃo à utilizaÃÃo dos dados extraÃdos da NF-e. Com efeito, vÃrios controles, com base nessas informaÃÃes, foram otimizados, implementados ou estÃo em implantaÃÃo; e, de uma maneira geral, a utilizaÃÃo desses controles trazem efeitos positivos ao acompanhamento da arrecadaÃÃo tributÃria cearense. / The Electronic Invoice becomes increasingly a reality. Since late 2011, virtually all interstate operations are being covered up with the electronic document. This tool is born with a view to minimize frauds in fiscal operations, bringing the possibility of creating real-time controls, resulting several beneficial effects on tax administration. This study aimed to address this issue, having as main purpose to analyze the use of Electronic Invoice control of tax collection from the perspective of managers of the Department of Finance of the State of CearÃ. To achieve this goal, this research searched first to verify the managers level of reliability related to the data extracted from the Electronic Invoice. And then, tried to identify as many controls that are currently being used and to investigate those that are being developed at the State of Cearà Secretary of Treasury based on this tool. Finally, this study sought to observe the effects of using these controls in the view of tax managers. As a theoretical support the study used a literature review, focusing on tax administration and electronic invoices. A case study about State of Cearà Secretary of Treasury was the methodology adopted with collected information regarding the perception of tax managers through questionnaires and interviews, analyzed using ATLAS.ti version 6.2 and Likert scale. The results obtained in the research concluded that tax managers, responsible for controlling the state revenues from taxes, have a good level of confidence regarding the use of data extracted from Electronic Invoice. As well, various controls, based on this information, have been optimized, implemented or are under implementation, and, in general, the use of these controls bring positive effects to the monitoring of tax collection of Cearà State.

nÃo hà / O presente estudo tem por objetivo analisar as relaÃÃes comerciais entre o estado do Cearà e os demais estados da federaÃÃo do Brasil no ano de 2010. O caminho traÃado para a anÃlise aborda a tÃcnica do modelo gravitacional como referencial analÃtico, com vistas a elaborar um modelo empÃrico para a estimaÃÃo dos determinantes do fluxo das exportaÃÃes interestaduais das empresas enquadradas na atividade de indÃstria de transformaÃÃo. Para tal, foi estimado o Modelo Gravitacional por meio do mÃtodo dos MÃnimos Quadrados OrdinÃrios (MQO) utilizando as movimentaÃÃes comerciais das exportaÃÃes interestaduais do CearÃ, o Produto Interno Bruto (PIB) dos estados e a distÃncia entre Fortaleza e as capitais dos demais estados brasileiros. Os dados relativos Ãs exportaÃÃes foram extraÃdos dos registros da Secretaria de Estado da Fazenda do Cearà (Sefaz-Ce), atravÃs do sistema informatizado da nota fiscal eletrÃnica (NFE). Os resultados empÃricos obtidos na anÃlise indicam que apenas a variÃvel distÃncia apresentou significÃncia estatÃstica e o sinal està de acordo com o previsto na literatura dos modelos gravitacionais. / The present study aims to analyze the trade relations between the state of Cearà and the other States of the Federation of Brazil in the year 2010. The path traced for analysis discusses the technique of the gravitational model as a reference analytical, with a view to develop an empirical model to estimate the determinants of the flow of interstate exports from companies classified in the activity of manufacturing industry. To this end, it was estimated the gravitational model through the Ordinary Least Squares method (OLS) using the commercial transactions of the interstate exports of CearÃ, the Gross Domestic Product (GDP) of the states and the distance between Fortaleza and the capitals of other Brazilian states. The data on exports were extracted of the records of the Department of Finance of Cearà (Sefaz-Ce), through the computerized system of electronic invoice (NFE). The empirical results obtained from the analysis indicate that only the variable distance was statistically significant and the signal is in accordance with the provisions in the literature from gravitational models.

nÃo hà / The present study sets out this issue, in order to investigate the impacts of electronic invoice in the collection of VAT in the State of CearÃ, more precisely in the pioneering activities in their use. It was intended to achieve this purpose by researching the history, legislation, the operational model and the benefits of this new tool, with a descriptive and econometric analysis of the activities of VAT collections required and not required in the periods before and after the fiscal policy. We used the methodological âdifference in differenceâ, which results indicated that, in a general context, the binding nature of the invoice electronically provided an effect on the collection of VAT, on average, much higher than the observed in sectors that were not included in the policy. The intersection of information more efficiently by computerized means contributed such to reduce tax evasion as well as to improve a control over the movement of goods and services that culminated in a result of effective policy. It is noteworthy that there are other variables that affect the level of collection of VAT. However, their unavailability aggregated by the sector made it impossible to insert them in the model. So what can be said in this work is that eletronic invoice promoted a positive impact on the collection of VAT and that politics is only partly responsible for the observed growth. / O presente trabalho se propÃs a estudar este tema, tendo como objetivo investigar os impactos da Nota Fiscal EletrÃnica na arrecadaÃÃo do ICMS no Estado do CearÃ, mais precisamente nas atividades pioneiras na sua utilizaÃÃo. Pretendeu-se atingir essa finalidade, pesquisando o histÃrico, a legislaÃÃo, o modelo operacional e os benefÃcios dessa nova ferramenta, complementando com uma anÃlise descritiva e economÃtrica das arrecadaÃÃes de ICMS das atividades obrigadas, comparativamente as nÃo obrigadas, nos perÃodos prà e pÃs a polÃtica fiscal. Utilizou-se a metodologia economÃtrica diferenÃa em diferenÃa, cujos resultados apontam que num contexto geral, a compulsoriedade da nota fiscal de forma eletrÃnica proporcionou um efeito sobre a arrecadaÃÃo do ICMS, em mÃdia, bem superior aquele observado para os setores que nÃo foram contemplados com a polÃtica. O cruzamento de informaÃÃes de forma mais eficiente por meios informatizados contribuÃram tanto para reduÃÃo da sonegaÃÃo como para uma melhor fiscalizaÃÃo na circulaÃÃo de mercadorias e serviÃos que culminaram num resultado de eficÃcia da polÃtica em questÃo. Vale ressaltar, que existem outras variÃveis que afetam o nÃvel de arrecadaÃÃo do ICMS, contudo, a indisponibilidade das mesmas agregadas por setores impossibilitaram suas inserÃÃes no modelo. Portanto, o que se pode afirmar neste trabalho à que a NF-e promoveu um impacto positivo sobre a arrecadaÃÃo do ICMS e que a polÃtica somente à responsÃvel por parte do crescimento observado.

We have chosen to look closer at the area of security for electronic invoices. The purpose of this inquest is to provide our case study with a security analysis of three suggestions and a recommendation of the best solution, according to our test. The three solutions are ISDN via a third party, X.25 via Internet bank and Mail server. The company in our case study is in this report referred to as X, has a strong market position and a large clientele and therefore we were interested in analysing and improving X?s electronic invoice system. X was in the position of testing an electronic invoicing system towards a selective group of business customers. The major problem with the system was the security issue regarding transferring the file.

Denna uppsats behandlar e-fakturering och hur små företag ser på ett framtida användande av e-fakturering när en ny standard är på väg att lanseras. Vi har valt att undersöka huruvida små företag ser några fördelar med att börja använda e-fakturering jämfört med den traditionella pappersexercisen. Den nya standarden svenska bankföreningen i samarbete med de svenska storbankerna utvecklar, är tänkt att underlätta för användarna och företagarna så att dessa skall kunna sänka sina kostnader per faktura samt i ett längre perspektiv förenkla hanteringen. De teorier som presenteras i arbetet beskriver begreppet e-faktura, samt andra begrepp kopplade till detsamma. De använda teorierna, kopplat till frågeställningarna och syftet, utgjorde sedan grunden till de frågor vi skapat för att ställa vid intervjuer med olika småföretagare i Jönköpingsregionen. De intervjuer som genomfördes skedde antingen genom personliga möten med nyckelpersoner ute hos företagen eller genom telefonintervjuer. Frågorna berörde hur företagen ställer sig till e-fakturering, huruvida de ser fördelar och vilka eventuella fördelar de anser viktigast för just dem. Den efterföljande analysen utfördes genom att jämföra svaren mot uppsatsens huvudfrågeställningar, något vi även gjorde med teorierna. Därefter jämförde vi det empiriska materialet mot det som skrevs i teorin. Några av slutsatserna vi dragit är att företagen ser positivt på en ny standard för e-fakturering samt att företagen inte känner någon större oro rörande implementationen av standarden. Detta då väldigt många arbetar i standardiserade affärssystem. Vi kom fram till att företag med större mängder fakturor har större nytta av e-fakturering, främst när det kommer till att minska arbetsbördan och i slutändan även kostnaden per faktura. / This thesis discuss e-invoicing and what view small businesses has on a future use of e-invoicing as a new standard is about to be launched/introduced. Our attempt has been to examine whether SME’s see possible advantages through use of e-invoicing compared to traditional paperwork. The new standard, a joint initiative between Svenska Bankföreningen and the major Swedish banks, is set to make it easier for users, the businesses, to reduce cost of invoices and, in a longer perspective, ease the way in which they are handled. The theories presented in the thesis describe the concept of e-invoicing and concepts linked to it. Theories collected, linked with research questions and the purpose of the thesis became the foundation when questions for interviews, to ask SME’s in the Jönköping region, were created. Interviews were carried out either through personal meetings with key informants at their respective offices or through telephone interviews. The questions touched respective business view on e-invoicing, whether they see any advantages and what advantages was considered most important to them. The analysis was performed through analyzing the presented theories to our research questions independent of what was found during the interviews. The empirical findings were analyzed in the same manor and summed up through a comparison of the theories and the empirical findings. Some of the conclusions we made were that the businesses are positive concerning a new standard for e-invoices as well as them not being worried over the implementation of the standard, due to most of them having standardized information systems. Furthermore we believe businesses handling larger quantities of invoices will gain more from use of e-invoicing, mainly concerning workload and, in the long run reducing cost per invoice.

Sammanfattning Detta examensarbete utreder hur elektronisk fakturering förhåller sig till traditionell fakturering, samt hur traditionell elektronisk fakturering i form av traditionell Electronic Data Interchange (EDI), kan påverkas av märkspråket XML eller eXtensible Markup Language som det står för. Under utrednings gång har vi stött på vissa motgångar. Motgångarna bestod av att ämnet vi valt att belysa, XML i faktureringssystem, var alldeles för nytt för att genom intervjuer kunna bevisa vår hypotes. XML används helt enkelt inte inom elektronisk fakturering på det sätt vi förutsatt. Vi har därför löst problemet genom att jämföra XML med de traditionella EDI metoderna med hjälp av artikel - och litteratur studier, samt förlitat oss på vad de företag vi intervjuat har gett för svar. I vår bakgrundsinformation har vi beskrivit hur XML fungerar och hur dess bakgrund ser ut. Vi har även beskrivit vilka tillämpningar XML kan användas på, samt beskrivit fakturering, både hur den kan ske manuellt dvs. i pappersform samt hur den elektroniska faktureringen kan fungera. Vi har även tagit med lagar gällande elektronisk fakturering samt kort beskrivning av vad traditionellt utbyte av affärskommunikation i form av traditionell EDI innebär i vår bakgrund. För att kunna få svar på vår frågställning har vi, som vi nämnt ovan, genomfört ett flertal intervjuer av företag, samt använt vetenskaplig litteratur och artiklar. Företagen vi intervjuat har bestått av både företag som tillverkar affärssystem och användare av affärssystem som innefattar faktureringssystem. Utredningen är uppbyggd på företagens svar, som vi sammanställt i resultatform, varpå vi analyserat resultatet. Vi har även i utredningens resultat jämfört skillnader mellan traditionell EDI och XML, och analyserat dem. På samma sätt har vi gjort med de alternativ vi ansett vara relevanta till de benämnda teknologierna. Ett krav för XML: s genomslagskraft är dock att standarder för det elektroniska utbytet av information införs. Detta är dock under utveckling, då det finns starka drivkrafter som till exempel Microsoft som trycker på. XML är en ny teknik som har möjligheter att utgöra grunden för mer flexibla faktureringssystem. XML har möjligheter att erbjuda ett mycket bra alternativ vid elektronisk fakturering då det har stora kostnadsfördelar samt är lättare och går snabbare att implementera än de traditionella EDI lösningarna, som till exempel EDIFACT. Dock krävs som sagt standarder för att XML skall slå igenom. Vi tror dock inte på en universell standard, utan ett flertal anpassade standarder beroende på bransch, företagens storlek samt hur respektive företags branschs ser ut för tillfället. Vi har även dragit slutsatsen att elektronisk fakturering, oavsett metod, är ett bättre alternativ än traditionell fakturahantering där fakturor hanteras manuellt. Detta pga. att stora tids - och kostnads besparingar kan göras. / ABSTRACT This thesis investigates the differences between electronic invoicing and the traditional way of handling invoices. We also investigate in what way the traditional electronic invoicing in the form of EDI can be affected by the eXtensible Markup Language, XML. During this exam, we have encountered some setbacks. The setbacks where that the subject we have decided to illustrate, XML in electronic invoicing systems, is such a new subject. The XML is actually not used in electronical invoicing systems, in the way we?ve expected. We have solved this problem by comparing the XML with the traditional EDI methods, by reading literature and articles together with relying on the answers the interviewed companies has given us. In our background chapter we have described how the XML works, and its background. We have also described what the application of XML is, and illustrated invoicing, both the electronical and the traditional invoicing, in the form of handling invoices manually. We also talk about laws concerning electronic invoicing and also give a short introduction of the traditional exchange of business data with EDI in our background. To be able answer our question at issue, we have as mentioned above, carried out several interviews and read literature and articles. The companies we have interviewed, where both developers and users of business systems that includes invoicing systems. This thesis is founded of what the companies have answered. These answers we have compiled In the way of a result, and then we have analysed those results. We have also in this thesis result chapter, compared the differences between traditional EDI and The XML, and then analysed the result. In the same way we have analysed the result from the alternative solutions to the mentioned technologies. A requirement for the penetration of XML is that standards for the electronic data interchange is introduced. This is however under development, and one reason for this is that big companies like Microsoft is pushing on the development. XML is a new technique that has possibility?s to constitutes a foundation for more flexible solutions in the electronic invoice systems. XML has possibilities to offer a very good alternative in these systems because its great cost advantages and is easier to implement in contrast to the traditional EDI solutions, like EDIFACT. It takes however developed standards, to make the XML successful. We don?t believe in a universal standard, but in standards adjusted for each line of business. We have also drawn the conclusion that electronic based invoicing, no matter witch solution is used, is a better alternative than the traditional invoicing is. This is because great cost and time savings can be done.

The aim of this thesis is to apply the lean management tools at Marketing department of the selected company, specifically at the proces of invoice approval and using this data check the hypothesis from stated sources. Theoretical part of this thesis contains the description of Lean management tools along with it's history and tools, followed by the description of the selected firm, where the lean projects done by the author of this thesis took place. Application part of this thesis contains the complete DMAIC cycle of the project dealing with analysis of invoice approval. Overall, the proces was shortened from 21 operations and 68 hours 11 minutes, to 12 operations and 50 hours 59 minutes a 40 seconds. Application part also comprises of analysis of excessive approval limit for invoices. Final part is dealing with application of the hypothesis on the concrete case of selected firm, meaning that implementation of Lean management will help improve the company financial indicators through NFMP.

The goal of this master's thesis is appreciation actual estate of intradepartmental administration in company Minerva Boskovice and concept unprecedented solution. Dissertation contain analyze and concept of implementation based on present available information systems.