Nákladový controlling ve výrobním podniku

Abstract

This bachelor´s thesis is focused on the cost controlling in the manufacturing company. The first part describes controlling, defines its targets, functions and tasks. Here is also concentrated attention to a function of controller and his/ her business incorporating in this thesis. The second part adverts to the individual parts of controlling, which are divided according the time horizon and business activity. The last part analyzed the present controlling potential, which goes out particularly from the economy and efficiency. There is pointed out the efficiency raising and that by the higher using of the production capacity. Nowadays the maximum utilization of production capacities is the most important guarantee way of the production effectiveness.