Problematika účtování a vykazování účetnictví podle středisek ve společnosti EKOLTES Hranice, a.s.

Abstract

The thesis deals with cost reporting centres in the Heat economy of EKOLTES Hranice, a.s.. The second chapter describes the scope of business operations and individual companies EKOLTES Hranice, a. s. and theoretical analyzes of the cost reporting in the accounts by the end of 2010 in the Heat economy and demands for change in the reporting of costs by 2011 as required by the Energy Regulatory Office. In the practical part of an internal directive, which I present a new method of reporting costs in the accounts of the Heat economy that meets the requirements of the Energy Regulatory Office.