Analýza oceňování a účtování zásob ve farmaceutickém průmyslu

Abstract

The bachelor thesis " Analysis of Valuation and Accounting of Inventories in Pharmaceutical Industry" deals with the issue of valuation and accounting of inventories in the particular trading company. In the theoretical part are defined the basic terms of the section of Inventories, primarly the definition of individual types of inventories, the regulation of inventories, their method of valuation and accounting. The practical part is firsly focused on the method of valuation and accounting of inventories and secondoly on evaluation of methods used in the selected company.