Kalkulace a náklady ve vybrané obchodní společnosti

Abstract

The diploma thesis studies cost accounting and calculations in business corporations. The aim of the diploma thesis is to theoretically define the term cost accounting, cost classification, the organization of a structure of the company and managing the cost accounting. Another aim of the thesis is to explain terms concerning the calculations, calculation system, calculation formula and the system of calculating within a company. The aim of the practical part is to analyze the calculation system of a particular business company and to apply the theoretical terms from previous chapters. In this part, two orders of the particular company are processed and described. The results of the company calculations for five accounting periods in a row are compared here in this part as well.