Digitální transformace závazkových účtů

Jan Kozák

Bakalářská práce

Accounts Payable Digital Transformation

Abstract:

Information technology has evolved incredibly fast over the past few years. The new capabilities in AI and robotics offer opportunities to streamline processes that handle unstructured data or complex decision-making. One of the areas in which companies are investing heavily in transformation is finance. Finance relies on accuracy and completeness. And since the finance provides the real picture of the company's situation for both internal and external stakeholders, it must comply with rigorous accounting standards. What may be a burdensome process for humans can be a good opportunity for machines for automation. The bachelor's thesis focuses on Accounts Payable (AP), which manages financial processes for business expenses. A hot topic in this area is vendor invoice processing. It is estimated that processing one non-automated paper invoice costs between 15 and 45 USD. 1 This cost includes entering the invoice into the ERP, corrections, duplication checks, approvals, and other activities, but not the payment itself. Every automation or task removal in this area that can reduce manual involvement has a positive impact on operational costs. The thesis aims to explore the opportunities for digital transformation. When done correctly, it may help with strategic cost savings as well as support cash flow through liability management. The theoretical part introduces the purpose of Accounts Payable and its role within the company. The focus of the chapter is the modern approach to decomposing Accounts Payable into value streams that extends the AP scope beyond the finance area and introduces the main artifacts and processes. Given that the area is heavily regulated, compliance requirements and legislation will help set the ground rules for the transformation. The practical part aims to review the transformation options for the SMB companies and large enterprises. In this part, the author proposes a technology-agnostic framework and applies it to sample companies on their selected processes. The main benefit of the thesis is the establishment of a framework that enables companies

Keywords

Accounts Payable, Digital Transformation, Finance, Automation, AI, Framework

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 8. 1. 2026

Obhajoba závěrečné práce

• Obhajoba proběhla 26. 1. 2026
• Vedoucí: Ing. Marina Purina, Ph.D.
• Oponent: Jarmila Zouharová

Unicorn Vysoká škola s.r.o.

Bakalářský studijní program:
Business Management