Řešení vnitropodnikového účetnictví ve vybrané společnosti

Abstract

Thesis is the solution of management accounting in selected companies. thesis consists of theoretical and practical parts. Chapter No. 2 is focused on the development of management accounting, its characteristics, related to particular types of accounting and cost concepts in managerial accounting. Management accounting developed so as to a lack of financial accounting, which has not been able to provide accurate and quick information managers. Chapter No. 3 focuses on the concept of management accounting, such as structure, costing, budgeting and planning. The final chapter is devoted to practical application of this issue in a selected company. The selected company called VÝTAHY SERVIS, spol. Ltd. and its business is providing services in installation, reconstruction and repair of elevators.