Využití vnitropodnikového účetnictví ve vybrané společnosti

Abstract

The bachelor thesis „Use of the Intradepartmental Accounting within the Selected Company“ is focused on intradepartmental accounting and its use in a real company „Tiskárna Lelka“. In theoretical part, there are defined the basic concepts as financial accounting, management accounting, intradepartmental accounting, overhead costs and revenues. There is also described the relationship of intradepartmental accounting to the creation of costing and budgeting. The practical part is focused on application of intradepartmental accounting in a particular accounting unit and suggest a new economic structure of an accounting unit.