Význam a využití kalkulací ve vodárenské společnosti

Abstract

This diploma thesis is focused on the significance and utilization calculation in the water corporation. The theoretical part is the characteristic intradepartmental accounting and costing system. Then there are also characterized various forms and types of intradepartmental accounting management, then there are also explains various types of costs. In a second part deals with companies VODÁRENSKÁ AKCIOVÁ SPOLEČNOST, a.s., intradepartmental accounting, VAS and price creation and regulations. The practical part is focused on the calculation and calculation formulas in VAS, calculations comparing two village and create a models calculations Division Boskovice.