Využití informací vnitropodnikového účetnictví v zakázkové výrobě

Abstract

The thesis contains a general characteristic application of internal accounting information in custom-made production. General definition of internal accounting can be found in the second chapter. The third chapter is focused on the forms and application of internal accounting information. Single circuit, double-circuit and combined accounting is defined there. Furthermore the concepts of liability-oriented and performance-oriented accounting are described in this chapter. The last part of the chapter is devoted to types of production processes, economic centers and calculations. Practical application of internal information of the selected custom-made character of its assessment and advice are the subject of Chapter Four.