Vnitropodnikové účetnictví ve vybrané společnosti

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Kubesová, Sabina

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The aim of this diploma work is the evaluation of internal accounting and costing in the company KOMAS, spol. s r.o. The first theoretical part is devoted to the characteristic managerial and internal accounting, tasks, forms and types of internal accounting and internal price. It also deals with costs and their classification and business performances. The second part is focused on the definition of basic costing terms, on individual types and methods of costing. The conducting of the internal accounting and costing in the selected company is solved in the practical part of this work.

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Import 11/07/2012

Subject(s)

managerial accounting, internal accounting, single-circuit accounting system, double-circuit accounting system, performance-oriented accounting, liability-oriented accounting, internal price, costs, performances, costing

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