Accounting shared services centers and their performance evaluation
| Thesis title: | Účetní servisní centra a hodnocení jejich výkonnosti |
|---|---|
| Author: | Vaníčková, Lucie |
| Thesis type: | Diplomová práce |
| Supervisor: | Mejzlík, Ladislav |
| Opponents: | Skálová, Jana |
| Thesis language: | Česky |
| Abstract: | Tato diplomová práce se zabývá problematikou outsourcingu a center sdílených služeb. Zahrnuje obecnou charakteristiku outsourcingu. Dále obsahuje definice a popis fungování konceptu SharedServices Center, jeho historii, výhody, nevýhody, srovnání s obdobnými organizačními modely a strategické aspekty konceptu SharedServices. Část práce je věnována auditu v podmínkách SharedServices Center. Tato diplomová práce také informuje o problematice řízení výkonnosti účetních servisních center v odděleních AccountsPayable a AccountsReceivable v USA, ČR a na Slovensku. Na teoretická východiska navazuje praktická část, kde je popsána a zhodnocena situace v konkrétním účetním servisním centru v ČR z pohledu výkonnosti a vyspělosti servisního centra. |
| Keywords: | key performance indicators; accounts receivable; accounts payable; řízení výkonnosti; shared services center; outsourcing |
| Thesis title: | Accounting shared services centers and their performance evaluation |
|---|---|
| Author: | Vaníčková, Lucie |
| Thesis type: | Diploma thesis |
| Supervisor: | Mejzlík, Ladislav |
| Opponents: | Skálová, Jana |
| Thesis language: | Česky |
| Abstract: | This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center. |
| Keywords: | key performance indicators; accounts receivable; outsourcing; accounts payable; performance management; shared services center |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 19. 10. 2011 |
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| Date of submission: | 1. 9. 2012 |
| Date of defense: | 19. 9. 2012 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/33718/podrobnosti |