Outsourcing činností finančního – účetního oddělení

The aim of this master’s thesis is the alternative of singling out the business process of the accounting department, suggested to the management of the company EDUA Group, s.r.o. That is based on comparison of business plans as well as transformations of these plans once the outsourcing is implemented. Following aim is the evaluation of the impacts of possible singling out the business process on the future development of the company EDUA Group, s.r.o. This master’s thesis denies the proposition that the costs of accounting department’s activities executed by internal employees are lower in comparison to those of external services purchase. It confirms that the main reason for the decision for outsourcing is usually the point of view of costs.