Analýza a zhodnocení informací manažersky orientovaného účetnictví
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Vysoká škola báňská – Technická univerzita Ostrava
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Diploma thesis "Analysis and evaluation of managerial oriented accounting information" deals with the problematic managerial accounting in a particular trading company. In the theoretical part are defined the basic terms of the managerial accounting, its goals, tasks, tools, sources of information. The practical part is focused on the analysis of managerial accounting, its evaluation and making changes for effective use.
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Managerial accouting information, single-circuit accounting organization, two-circuit accounting organization, costs, yields, controlling, calculation, allocation of costs.