Využití kalkulačních nákladů ve výrobním podniku

Abstract

This bachelor thesis focuses on the use of calculation costs in a production enterprise. The first part deals with managerial accounting, its development and basic terms in the sphere of managerial accounting. The second part defines the differences between financial and managerial accounting from the different conception of costs as well as from the view of costs monitoring. The last part pays attention to the appreciation of the possibility of calculation costs use in a production enterprise.