Rozhodovací procesy při transformaci výrobního programu společnosti

Abstract

The objective of diploma thesis is to demonstrate the use of decision-making roles in society. In the second and third chapter we focus on the theoretical definition of management accounting, long-term and short-term decision-making tasks, including various types and methods of their solution. At the conclusion of this chapter are relatively independent group decision-making tasks, i.e. pricing decisions. In chapter four, we show the application of decision-making roles in the transformation of the production program VOP GROUP s.r.o. based in the Český Těšín. Business activities of the company can be divided into two groups-the military production, within which implements the contract for the Ministry of Defence and the civilian production, in the form of products and services for the civilian population. It will also aim to show how you can take advantage of short-term decision-making tasks, in particular the optimization range and long-term decision-making role, particularly investment decisions, critical to the transformation of the production program.