Přínosy manažerského účetnictví

Abstract

The theme of this bachelor work is „Management Accounting Acquisition.“ The work is focused on the theory which explains and evaluates the principles of the management accounting . In the next part is the specification of opportunity costs introduced and there are elaborated two examples of its use. The part of this thesis is focused on an assessment of options for use of calculating costs in an evaulating of a company economic situation. Within this section there are listed calculating costs. There are elaborated two examples of use of calculating costs with their evaluation again.