The diploma work occupy oneself problems of interdepartmental directions and focuses on their creation. The main task of this work is to design some directions from scope of accounting for the selected company.

This master thesis deals with methods of stocktaking in various enterprises. The aim of the thesis is to describe methods of inventory taking, to define basic problems and to provide recommendations to solve them. In the introductory of the theoretical part the characteristics of stocktaking, its preparation are described. Secondly the main specifics of conducting inventory taking (regular stocktaking, cash audit, and partial stocktaking) and interception of stocktaking differences in accounting and tax impacts are recounted. The application part consists of research via questionnaire and the aims were to pick out the general problems and to compare them with the recommendations in professional literature. The analysis indicates that the especially small companies underestimate the preparation of stocktaking and that the strenuousness of inventory taking rises with the size of a company. As the complementary method the interview in two companies was chosen, generally speaking the results affirms the results of questionnaire research.

This work puts mind to technique creation and clearing adjustments. It describes current situation, which may originate in firm, and it explains their correct solution.

The diploma thesis deals with the areas of intradepartmental directive. It concretely focuses on creation of intradepartmental directive for stocktaking of assets and liabilities. Should be used in general level of terms or in the specific companies. Directives have been proposed in accordance with legislative conditions and specific needs of companies.

The thesis deals with the issue of inventories in companies. The thesis describes inventories according to the current and amended legislation in the Czech Republic. Subsequently, the thesis describes accounting operations, activities and processes associated with inventories in practice. Focusing on two companies characterized by their cooperation, but different in their activities, the thesis analyzes the chosen fields of inventories and related activities, including the specifics resulting from mutual cooperation.

Det här examensarbetet genomfördes på Silvent ABs huvudkontor i Borås. Syftet med arbetet var att se på vilka sätt företaget kunde förbättra sin saldokvalitet. Vikten av att lagersaldot är korrekt blir viktigare för varje år. Flera begrepp såsom Lean, prognostisering, beställningspunkter och lagerpåfyllning är alla baserade på att lagersaldot är korrekt. För att undersöka orsakerna till varför felaktigt lagersaldo uppstod gjordes intervjuer med personal som är centrala för att uppnå ett korrekt lagersaldo. Utöver intervjuerna observerades flödet för den avgränsade produktgruppen. Eftersom det finns flera faktorer som påverkar lagersaldot undersöker analysen flera metoder som är möjliga att använda sig av för att uppnå ett säkrare lagersaldo.De tre viktigaste slutsatserna som undersökningen kom fram till är följande: Rutiner för mätning och dokumentation.Dokumentering av mätningar är viktigt för att använda som underlag för att synliggöra problemområden och motiv för eventuella förbättringar. Därför är det inte bara viktigt att införa tydliga rutiner för hur mätningar ska utföras och utan även hur dokumentationen av dessa mätningar ska ske så att man i efterhand kan spåra och jämföra med tidigare mätningar. RFIDMed implementationen av någon form av digital uppmärkning och ett automatiserat identifieringssystem finns stor potential för att förbättra saldokvaliteten. Bevis för att RFID skulle kunna förbättra saldokvaliteten med ungefär 26 % finns i en tidigare studie, gjord av Hardgrave et. al. 2015. Företaget rekommenderas därför att undersöka om det finns möjligheter för implementation av detta. KanbanEtt lätt sätt att hantera artiklar som är svåra eller kostnadskrävande att föra ett lagersaldo över är tvåbingesystem där påfyllning av lagret sker på ett mer visuellt sätt. Att inte föra ett lagersaldo över artiklarna gör det dock svårt att redovisa siffror på hur mycket av artiklarna som faktiskt lagerhålls ifall någon efterfrågar efter det. / This bachelor thesis took place at Silvent AB’s headquarters in Borås. The purpose of this inquiry was to identify in which ways the company could improve their stock-on-hand accuracy. The importance of having a correct inventory balance is growing for every year that passes. Concepts like Lean, forecasting, re-ordering point, and stock replenishment are all based on having a correct stock balance. In order to investigate the reasons for an incorrect inventory balance, interviews were conducted with staff that is central to achieving a correct stock balance. In addition to the interviews, the flow of the demarcated product group was observed. Since there are several factors that affect inventory balance, the analysis explores several methods that are possible to use to achieve a more secure inventory balance.The three main conclusions of the inquiry are as follows: Procedures for measurment and documentation.Documentation of measurements is important as a basis to visualize problem areas and motives for possible improvements. Therefore, it is not only important to introduce clear procedures for how measurements are to be performed but also how the documentation of these measurements should be done, making it possible to backtrack and compare with previous measurements. RFIDWith the implementation of some form of digital markup and an automated identification system, there is great potential for improving the quality of the stock balance. Evidence that RFID could reduce the inaccuracy of inventory balance by about 26% is found in a previous study by Hardgrave et. al. 2015. The company is therefore recommended to investigate if there are possibilities for implementing this. KanbanAn easy way to handle items that are difficult or costly to keep an inventory balance is a two-bin system where replenishment of the stock is done in a more visual way. However, by not keeping a proper record of stock balance of the articles makes it difficult to report figures on how many items that is available if it is required.

The diploma thesis aims to explain, demonstrate and verify the basic practical principles and methods of warehouse management system. This thesis could be used as an advanced guide for warehouse management system software. All this by using own knowledge and experience acquired by practical and purposeful activities done in co-operation with ORYX GROUP Ltd. which is one of the few companies in the Czech Republic developing similar systems.

Service quality has always been a tacit assumption within the delivery of academic library services, but since the 1990s demands for accountability from different stakeholders, including the clients, made service quality a highly debated and researched focus in academic libraries all over the world. The scope of the study covers a wide-ranging analysis of discourses underpinning service quality and its accompanying performance indicators in academic libraries. Using the academic library of the University of South Africa as an illustrative case study, this study examines the possible impact of inventory control on the service quality of the academic library in three areas, namely access to information resources, retrieval of information resources and positive implications for sound financial management. The study's findings all point to a positive enhancement of service quality in regard to the three areas mentioned. / Information Science / M. Inf.

Service quality has always been a tacit assumption within the delivery of academic library services, but since the 1990s demands for accountability from different stakeholders, including the clients, made service quality a highly debated and researched focus in academic libraries all over the world. The scope of the study covers a wide-ranging analysis of discourses underpinning service quality and its accompanying performance indicators in academic libraries. Using the academic library of the University of South Africa as an illustrative case study, this study examines the possible impact of inventory control on the service quality of the academic library in three areas, namely access to information resources, retrieval of information resources and positive implications for sound financial management. The study's findings all point to a positive enhancement of service quality in regard to the three areas mentioned. / Information Science / M. Inf.

The aim of this thesis is the evaluation of the risk items of financial statements in the selected joint-stock company, their comparison with the real and genuine picture according to the International Financial Reporting Standards (IFRS). The first part is theoretical and it deals with the characteristics of the balancing of books, its types, financial statements, also the annual report, release of the balancing of books and the external audit. The source of information for me was proffesional literature. The second and practical part focuses on the selected company. I decided for the joint-stock construction company OHL ŽS, a.s. I gathered the information about the company from the annual report of the company, from the internet and also from personal meetings and dialogues. Next, I dealt with the activities connected with the balancing of books. I focused on the procedure of stocktaking, bringing closing operations to book and the course of the balancing of books. After that I concentrated on the individual statements of the balancing of books the balance, the profit and loss statement, the supplement to the balancing of books, overview of cash flow and summary of the changes of the owned capital. At the end I evaluated the risk items of the statements and their information capabilities. The accounting entity provided data for the accounting year 2012, that is the reason for the balancing of books by 31. 12. 2012.