Analýza postavení podniku v ekonomických reformách druhé poloviny padesátých a šedesátých let 20. století v Československu

The diploma thesis deals with the analysis of the position of the company during the two economic reforms that took place in Czechoslovakia at the end of the fifties (the so-called Rozsypal's reform) and in the second half of the sixties (the so-called Šik's reform). The aim of this work is to examine the hypothesis that Šik's reform was not only more extensive and deeper, but also more emphasis was placed on the independence of the company. The theoretical part focuses mainly on the description of the more general framework in which companies in Czechoslovakia operated, which was centrally planned economy, from the first post-war years to the end of the sixties. The practical part analyzes the position of the company during these two economic reforms and also in the period before them. The position of the company is analyzed mainly from the following points of view: organizational form, the role of the central plan, investment financing, wage setting and pricing. Among other things, the received and proposed documents, periodicals and memories of both main protagonists of the reforms were used for the analysis. Based on the subsequent comparison of the results of the analysis, the hypothesis was generally confirmed, but in individual areas, certain differences were reported in terms of the degree of independence of companies.