Návrh nového systému tvorby rozpočtových a kalkulačních listů ve společnosti Pars Nova, a. s.

Abstract

Objective of this diploma thesis is proposal of a new system of budget and calculation forms in the Pars Nova, a. s company. Thesis has two sections, theoretical section and practical section. There are abstract principles of budgets and calculations generation in the theoretical section. The practical section has three chapters. The third chapter contains analysis of the current method of budgets and calculations generation and their evaluation. The fourth chapter contains proposal of a new system of budgets and calculations based on analysis of the current method of budgets and calculations generation. The new system suggests three budgets: Activity budget, Overhead budget and Profit budget. Calculation is generated on abstract principles of Activity Based Costing method. Chapter 5 proposes basic subject of direction for budgets and calculations generation in specific conditions of the company. Calculations and budgets can be used to control economy of individual departments in the company.