Specifika kalkulací a rozpočtů ve stavební společnosti

Abstract

The forepart of diploma thesis deals with general description of management accounting. The second part attends to calculation and budget system – structure, meaning, particular kinds structured from different points of view, methods. The final part of diploma thesis deals with usage of calculations and budgets in the building company Bytostav Poruba a. s. This part focuses on calculation of the selected building works and budgets of two particular building contracts, which relate to reconstruction and modernization of blocks of flats. The building contracts are compared also in term of their success within the tender.