Analýza a využití vnitropodnikového účetnictví v obchodní společnosti zaměřené na gastro služby

Abstract

The bachelor thesis focuses on the analysis of management accounting in a selected business company operating in the field of gastro services. The aim of the thesis is to evaluate the system of cost and revenue records and propose recommendations for its improvement. The theoretical part deals with basic concepts, cost classification and cost calculations. The practical part includes an analysis of costs and revenues based on internal accounting documents and a questionnaire survey among gastronomic businesses. Based on the findings, recommendations for more effective use of management accounting in business management are formulated.