Vnitropodnikové účetnictví se zaměřením na zakázkovou výrobu

Abstract

For my diploma thesis I chose the topic of Internal Accounting Focused on the Custom Production. The main aim of my diplomy thesis is the solution of internal accounting and calculations in custom manufacture in practise using data of a specific company. The introductory chapter describes the development and distribution of managerial accounting and defines internal accounting, forms of its management and accounting procedures. Another chapter focuses on the costs and their structure and consequently on the calculation specification and costing system in the company. The last chapter is already focused on the characteristics of a specific company, its accounting and system calculations.