Využití vnitropodnikového účetnictví a kalkulačního systému ve vybrané akciové společnosti

Abstract

The thesis "Use of Internal Accounting and Calculation System in Selected Joint Stock Company" focuses on the application of internal accounting and calculation systems in an industrial enterprise. The theoretical part defines key concepts, principles, and methods of internal accounting, including calculations, controlling, and modern trends in cost management. The practical part analyses the current state of internal accounting in the company, evaluates the efficiency of the calculation system at the level of individual orders, and proposes measures to improve cost and revenue management. The thesis includes an economic analysis of specific production and assembly orders. The final recommendations suggest modernizing information systems, enhancing analytical records, and optimizing order management processes.