Využití kalkulačního systému ve vybraném podniku

Abstract

This thesis focuses on the use of calculation system in selected company. The work is divided into two main parts, the theoretical part and the practical one. In the theoretical section presents the theoretical knowledge of managerial accounting, cost accounting, budgeting, costs and their breakdown. In a separate chapter we focus on calculations. The use of calculation system in real business is demonstrated in the practical part. Firstly, company profile is described and SWOT analysis performed. Subsequently, there is provided a description of the internal accounting organization, budgeting and calculation system used in company.