Využití vnitropodnikového účetnictví ve vybraném výrobním družstvu

Abstract

The diploma thesis deals with internal accounting and its use for internal reporting. In the theoretical-methodical part of the thesis, internal accounting, its methods and methods of management are defined in terms of content. Furthemore, individual types of costs and revenues are explained, as well as their meaning. The theoretical findings are based on Czech and foreign literature, and their subsequent comparison with the analysis of the specific use of international accounting in selected production cooperative is perceived in terms of content as an application-verification part. This part of the thesis, devoted to the analysis of the use of internal accounting and in particular the use of analytical records, which is specific to internal accounting. The conclusion of the diploma thesis is the evaluation of the analysis, the provision of proposals and possible solutions to the identified shortcomings. At the same time, a faithful display of the correctly set use of internal accounting is achieved.