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The topic of the bachelor thesis "Analysis of payroll accounting and employee remuneration system in a selected company" is the costs spent on wages in the company P & l, spol. s r. o., which focuses on selling and servicing agricultural equipment in the Czech Republic and Slovakia. The work aims to evaluate the current state of wage costs and to develop proposals for improvement through optimization. The wage analysis compares the average wages of the company and its employees and examines the specific components comprising the wages. The data is extracted from summary payroll reports. Based on this analysis, a shortfall was identified in the form of an inflationary increment that was introduced in response to the country's difficult economic situation. It was introduced universally and therefore provided no incentive for increased performance. Based on this, a solution is formulated as a benefit cafeteria in the same amount as the already introduced bonus. By implementing this system, the current situation will be improved through more efficient management of labour costs. |
