Pojetí nákladů a výnosů ve finančním a manažerském účetnictví

Abstract

This bachelor thesis is focused on the problems of costs and revenues in the financial and managerial accounting. The first part is devoted to general characteristics of both accounting with a focus on managerial accounting. The next part deals with the importance and classification of costs and revenues. The bachelor thesis is finished by practical example of different conception of costs and revenues in both accounting.