Teoretické a praktické aspekty manažerského účetnictví a controllingu ve vybrané obchodní společnosti

Abstract

The subject of this Master’s Thesis: "Theoretical and practical aspects of management accounting and controlling in selected company" is to analyze selected products from Bohemia Machine Ltd., and based on this analysis determine which of these products are perspective for the future. The first part of the Thesis focuses on theoretical knowledge in the field of management accounting, controlling and descriptions of the analyzes that are applied later in the second part of the Thesis on specific products of Bohemia Machine Ltd. Based on this analysis recommendations are made about products that should be prioritized and suitable future aim of production is suggested.