Specifika vnitropodnikového účetnictví v zemědělské výrobě

Abstract

Diploma thesis is engaged in common determination of managerial accounting, first of all its history, tasks and structure. Characterize costly (internal accounting costs) and with it related segmentation cost from standpoint different criteria, calculation costs, different types of calculation formulas, system of calculation, calculation methods and budgetary accounting. It also defines forms of leadership internal accounting, bookkeeping one ledger and double circuit organization of accountancy. The last one of my diploma thesis is focused on the specification of internal accounting in the agricultural production in the company AGROPODNIK Hodonín, a. s.