This Master´s thesis is focuses on constructing a business plan dealing with possibilities of enter existent meal voucher´s market in Czech Republic. New form of meal voucher - an electronic meal voucher should be the one to enable that.

The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.