Využití informací manažerského účetnictví pro potřeby zemědělského podniku

Abstract

The main objective of this thesis is to evaluate a usage of mangerial accounting for purpose of farming business. The theoretical part discusses the history, objectives, targets and particular methods of managerial accounting. The practical part demonstrates the methods on practical examples from the practice of holding. The work mainly focuses on the calculation and budgeting for crops and vegetable production. The thesis assesses the usage of technical-economic standards and corporate information systems too.