Plánování jako nedílná součást controllingu

Abstract

Abstract

The graduation thesis is focused on the description of planning process as an integral part of controlling. The theoretical knowledge of controlling is presented in the theoretical part of the task in which the available literature was fully used. Then in the analytical part of the graduation thesis, the application of business planning is described in a particular company. It has been focused primarily on the analysis of the business plan. In accordance with the findings of the analysis, the fulfillment of the plan is assessed, as well as the suggestions and recommendation leading to the increase in efficiency of the company staff.