Proces účetního výkaznictví v centrech sdílených služeb

This diploma thesis will deal with the issue of local statutory reporting and its management in shared service centres. The first part of this thesis describes shared service centres, their benefits and challenges, and how they are organized. It also includes the definition of some important concepts which are related to this work. Further there will be an analysis of centres of expertise and how local financial reporting can be insourced as a centre of expertise in shared service centres. The practical part will consist of a real example of the process of financial statement preparation. The work will include specific conclusions and recommendations in financial reporting. The achieved results and the established recommendations will be usable in the practice of financial reporting, financial accounting and management accounting, helping large organizations on insourcing of local reporting processes.