2013/28 Scientific papers, Series Dhttps://hdl.handle.net/10195/540112024-03-28T17:19:12Z2024-03-28T17:19:12ZThe use of cost management techniques as a strategic weapon in SME`sŠpičková, Markétahttps://hdl.handle.net/10195/540392014-02-19T06:52:35Z2013-01-01T00:00:00ZThe use of cost management techniques as a strategic weapon in SME`s
Špičková, Markéta
In this paper, it will review the Strategic Management Accounting concepts focusing on the selected strategic cost calculation in the small and medium sized companies. It will describe different views of costs and classify of basic characteristic of Strategic Cost Calculation. There will be also comparison of strengths & weakness of the strategic cost management methods. The purpose of this paper will discuss the advantages and disadvantages of the Strategic Cost Management Techniques and also how these
strategic techniques could help manage SME's. The attention is focus on the Activity Based
Costing, the Life Cycle Costing and the Target Costing. No doubt that these three tools can
bring a success in management of the competitive strategy, but currently this topic needs more next qualitative researches. Some author´s ideas for next survey are mentioned in this paper.
2013-01-01T00:00:00ZLegal subjectivity in labour law in the context of relation between civil code and labour codeŠmíd, Martinhttps://hdl.handle.net/10195/540382014-02-19T06:47:29Z2013-01-01T00:00:00ZLegal subjectivity in labour law in the context of relation between civil code and labour code
Šmíd, Martin
The paper deals with the actual problem of the concept of legal subjectivity in labour law in the context of relation between two main laws in this matter – Civil Code and Labour Code – which is based on the principle of subsidiarity of civil law. It analyses the problematic from a historical perspective since the distinction of labour law legal personality and capacity from classic private law legal personality and capacity in 1965 by issuing the first Labour Code (65/1965 Coll.) until the adoption of the new Civil Code in 2012 (89/2012 Coll.) through all the important historical changes (liberalization
of labour market in 1990s, preparation for EU membership, adoption of New Labour Code in 2006 etc.). The conclusion is devoted to the consequences of the new Civil Code (89/2012 Coll.), which was issued in 2012 and shall be effective on 1st January 2014, for the adaptation of labour law in the area of legal subjectivity.
2013-01-01T00:00:00ZThe design of potential indicators linking the regional authorities efficiency and the quality of life in the regionsŠiroký, JanJílková, Evahttps://hdl.handle.net/10195/540372014-02-19T06:46:28Z2013-01-01T00:00:00ZThe design of potential indicators linking the regional authorities efficiency and the quality of life in the regions
Široký, Jan; Jílková, Eva
The need to evaluate the public administration, its effectiveness and its performance is still present. Efforts to increase the quality of public administration, to improve its efficiency and looking for new ways to do this is emphasized in the conditions of economic crisis and the lack of public funds. The quality of public administration and its improvement should find an echo in the quality of life of the population, which is evaluated by both economic and non-economic indicators. This paper tries to identify potential suitable indicators monitoring the interconnection of public administration performance indicators and the relevant areas, which are based on the description of existing opinions about the effectiveness and its detection using various methods and indicators, methods of synthesis, abstraction and deduction.
The issue is specified in the terms of the Regional Authority and the higher territorial
self-government unit in the Czech Republic (region). The paper shows the great difficulty
of the design of indicators linking the regional authority efficiency and the quality of life
in the regions. This difficulty is due to the high number of factors affecting this relationship
(flow versus state variables, external influences out of the region, priorities variance,
self-government versus state administration, respectively independent versus delegated
powers, different input conditions, etc.).
2013-01-01T00:00:00ZTheoretical approaches to employee appraisal methodsŠalková, Andreahttps://hdl.handle.net/10195/540362014-02-19T06:51:46Z2013-01-01T00:00:00ZTheoretical approaches to employee appraisal methods
Šalková, Andrea
Performance appraisal is the most important process of HR management in an organization. Regular employee appraisal can reveal the status of their performance and it also provides information necessary for any further operation of the organization, eventually its development. To have this information correct, it is important to choose the appropriate procedure used for employee appraisal. There are many performance appraisal methods available for various situations. However, none of them approaches the employee appraisal with integrity. Therefore, it is the manager who is responsible for choosing such method being the most suitable for the conditions of the organizations. Prior to a successful selection of the appraisal method, there is the knowledge. This paper provides a summary and description of the employee performance appraisal methods, their classification pursuant to local and foreign authors and a brief advantage and disadvantage identification when used in practise. One of the conclusions of this article is that there is no consensus of options and the classification of the work performance appraisal methods between Czech and foreign authors.
2013-01-01T00:00:00Z