Analýza plánů a rozpočtů ve vybrané účetní jednotce

Abstract

The aim of the thesis is the analysis of plans and budgets in selected business unit and how their creation, then implementation of the plan in the realities of the economic year. The thesis is divided into three main chapters. The first chapter deals with the General characteristics of managerial accounting. In the second chapter are closer characterized by management accounting subsystems that are planning and budgeting. In the practical part, analyzes how the creation of plans and budgets in selected business unit, as well as the subsequent implementation of the plan in an effort to explain the arising deviations.