Finanční dopady zkrácených úvazků na náklady firmy se zaměřením na matky po rodičovské dovolené

This bachelor’s thesis focuses on part-time employment and its economic significance within a company’s personnel strategy. The theoretical part describes the Czech labour market, focusing on women returning from parental leave, and analyses barriers that limit the wider use of flexible forms of employment. It also examines the legislative framework and labour costs, which are important for employers’ decision-making. The practical part is a case study of the anonymised company ABC, s.r.o. It compares two models of filling a specific job position. Using the present value of costs method, the thesis evaluates the costs of a full-time position and an alternative model combining part-time employment with support staff over three years. The aim is to assess whether these models are economically beneficial for the company and under what conditions they can support more efficient use of employees without disrupting regular business operations.