Využití nástrojů finančního controllingu u účetních jednotek podnikajících v hutním průmyslu

Abstract

Diploma thesis is focused on financial controlling in metallurgical industry area. First teoretical part is oriented in general characteristics of controlling, definition of basic concepts, who is controller, what are his principles and spieces of controlling. Another teoretical part is designated for financial controlling, where is captured characteristics of financial controlling, his tools, which are detailed described including formulas. In conclusion of this chapter is described financial planning and control. Practical part is determine for analyze tools of financial controlling in fictive companies Ramga a.s. and Anilvap a.s. and following comparison of test results.