Využití manažerského a finančního účetnictví ve vybrané společnosti

Abstract

This thesis focuses on the use of managerial and financial accounting in the selected company. In second chapter is characterized management accounting information, including users, which provides management accounting. There are also analyzed particular parts of management accounting, internal accounting, calculation and budgeting. At the end of this chapter the bachelor work deals with the company, its organizational and economic structure with the establishment of economic centers. The third chapter discusses the different concepts of costs and revenues in the financial and managerial accounting and then this chapter deals with a method of accounting in business structure and cost management in the enterprise. The second and third chapter builds on theoretical knowledge. The fourth chapter is based on the use this theoretical knowledge in the selected company whose main activity is the providing services in installation of heaters, boiler operation, and since 2008 the production and sale of beer. In this chapter will be explaining the way of keeping the company on sales of particular activities in individual months of 2011 and on the end will be made up calculation of beer prices and contracts.