Analýza a využití manažerského účetnictví v obchodní korporaci

Abstract

The subject of the diploma thesis is the analysis and use of managerial accounting in business corporation. The thesis is divided into a theoretical and a practical part. The theoretical part focuses on defining the basic concepts and functions of managerial accounting, its distinction from financial accounting, and the structure of costs and revenues. The practical part introduces the business corporation operating in the meat industry. It further analyses the development of costs and revenues in selected plants, the calculation of two specific products, and the use of reporting tools in one of the production plants. The aim of the thesis is to evaluate the contribution of managerial accounting to effective cost management, planning and decision-making within the company.