Nákladový controlling ve vybrané obchodní společnosti

Abstract

This thesis deals with cost controlling in a selected business company. The aim of the theoretical part of the thesis is to clarify the essence and concept of controlling, its development, instruments, goals and finally the work demands of a controller. The theoretical findings mentioned will then be analyzed in a selected company. The practical part of this thesis characterizes the business company Pars nova, a.s. Šumperk, especially its controlling section and the system of the cost controlling work. Real plans, budgets and calculations of the company will be used for this purpose. The conclusion of the thesis evaluates the use of the present schedule bases calculating the allocation of indirect costs including the determination of variences. This results in a fairer distribution of costs between the individual centres of the company.