Rozpočetnictví a jeho aplikace ve vybraném podniku

Abstract

The theme of this thesis is budgeting and its application in the selected company. The thesis deals with look at the budgeting and calculations as an important part of management accounting. Chapter No. 2 presents mainly management accounting, its development and comparison with other types of accounting. Another chapter is focused on the individual components of management accounting, such as budgets, plans and calculations. In the fourth chapter theoretical knowledge of budgeting are applied in a selected company.