Analýza účetního a kalkulačního systému ve vybrané obchodní společnosti

Abstract

The topic of the master‘s thesis is the analysis of the accounting and costing system of a selected business company, specifically in the manufacturing division. The aim of the thesis is to consider the current condition of both these systems and based on the findings, present a proposal for refinement, improvement and elimination of deficiencies in these systems. The theoretical part describes the sub-systems of accounting and their interrelationship. At the same time, the issues of inter-company accounting, calculations, calculation methods and related concepts that are important to understand the application part are explained. The practical part is focused on the introduction of the selected company, its organizational structure and the analysis of the current state of the accounting and calculation system. Due to the user-unfriendly condition of both systems, a new calculation formula is proposed, together with a reorganisation of the analytical accounts in the chart of accounts based on the company's requirements, related especially to the need to correlate the chart of accounts with the calculation system. In the conclusion of the thesis, all the facts are summarized and further suggestions for improvement are introduced.