The subject of the thesis is the evidence of electronic accounting records and the overall situation in the use of electronic forms of communication in the Czech Republic and worldwide. The theoretical part deals with the general characteristics of the evidence of accounting records, with a focus on handwritten and electronic signatures. This part is also dedicated to the electronic document and its use with a focus on data boxes and characteristics of accounting records. In the practical part, the emphasis is put on the analysis of the advantages and disadvantages of electronic and paper records as well as the trends that are currently emerging in the world and in the Czech Republic in the field of electronic communications. At the conclusion, the thesis deals with the analysis of the current situation of use of electronic records in Skanska Property Czech Republic and with the calculation of the theoretical cost savings if switching to electronic records.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206101 |
| Date | January 2015 |
| Creators | Machartová, Petra |
| Contributors | Mejzlík, Ladislav, Hora, Michal |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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