Využití informací vnitropodnikového účetnictví se zaměřením na zakázkovou výrobu

Abstract

The objective of this graduation theses is a general determination of the managerial, the intradepartmental and the financial accounting with focusing on the intradepartmental accounting and also on a job-order manufacture in the chosen company. The introduction chapter of the graduation theses describes a brief history of accounting, an approach to the financial accounting and the tax fillings. Further are described fundamentals, roles and tasks of the managerial accounting, its main parts e.g. intradepartmental accounting, costing, budgeting. The theoretic part characterizes fundamentals of intradepartmental accounting and key principles, the managing and bookkeeping using a single circuit and a double circuit accounting. Subsequently the graduation theses focuses on the concept of liability and performance oriented accounting, their characteristics, evidence and bookkeeping. In the closing of practical section of the graduation theses was shown job-order manufacture in the intradepartmental accounting for the selected company. There were determined the particular sorts of tasks, the method of book keeping and accounting software, the job-order processing and the job-order costing. The theses also suggests a new chart of accounts that should better determine revenues via introduction of new analytic accounts according to particular activities. This all together generates more detailed report about the structure of revenues to the company owner.