This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.

Objective of this thesis is to review analytical methods and controlling in business activities, describe individual routes and then analyze their application in a concrete company TSE, s r. o. in České Budějovice, eventually to recommend introduction of new ones and determine their future benefit for company. This thesis contains a description of company accounting in the corporate-led program, together with an evaluation of the introduction of its new version. It evaluates the possibility of controlling and improving of its processing by controlling instruments through computer technology. In terms of financial controlling the thesis is mainly devoted to analyzing the economic performance of the company and selected indicators of financial analysis to provide a picture of the company. In the end there are summarized steps, that could improve informedness of the management about financial situation, but also could simplify the process of planning, decision making and monitoring. This could also create conditions for implementation of new methods.

The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.

The relevance of this dissertation research is connected with insufficient development of theoretical, methodological and practical issues of accounting and control of payments for housing and communal services between the operating companies and their contractors, meanwhile, as this sphere of activity has high economic and social importance. The work examines the complex theoretical and methodological issues of accounting and analysis of payment transactions between management companies and contractors in the sphere of housing and communal services and developed recommendations for their improvement. The peculiarities of normative regulation of financial and economic activities of managing organizations that affect their methods of accounting, including tariff policy, payments to contractors, and improved methods of accounting and analytical support these processes. / Актуальность диссертационного исследования связана с недостаточной разработкой теоретических, методических и практических вопросов учета и контроля расчетов по жилищно-коммунальным услугам между управляющими компаниями и их контрагентами, между тем, как данная сфера деятельности имеет высокую экономическую и социальную значимость. В работе исследован комплекс теоретических и методических вопросов учета и анализа расчетных операций между управляющими компаниями и контрагентами в сфере жилищно-коммунального хозяйства и разработаны рекомендации по их совершенствованию. Выявлены особенности нормативного регулирования финансово-хозяйственной деятельности управляющих организаций, влияющих на методики их бухгалтерского учета, в том числе тарифной политики, расчетов с контрагентами, и совершенствование методов учетно-аналитического обеспечения данных процессов.