Analýza střediskového hospodaření vybrané obchodní společnosti

Abstract

The bachelor thesis "Analysis of Economy Centers in Selected Business Company" deals with the issue of management accounting. Basic concepts of management accounting, its characteristics, forms of management and theory of economic centers are defined in the theoretical part. This part also includes classification of costs, revenues and costing. The practical part focuses on analyzing the use of economy centers in ABC, cost and revenue items of the economic result (profit/loss) from three shops of ABC for the period of 2014-2016.