Analýza sledování nákladů jednotlivých středisek společnosti

Abstract

The topic of the thesis is the Analysis of the Costs Monitoring of Particular Company Units. The introduction describes the usefulness of this analysis for a particular company. Chapter 2 is a theoretical part and it mentions the issue of allocation of costs and revenues and the basic structure of accounting. The practical part of the thesis consists of Chapter 3 and Chapter 4. Chapter 3 deals with the characteristics of ABC Company, Ltd., its organizational structure and the manner of recording of costs and revenues. The fourth chapter contains an analysis of the costs and draft broken down into individual work centers. The results and the application of the proposed methodology in the company ABC Ltd. is in conclusion of the thesis.