Specifika a využití nákladového účetnictví v zemědělském podniku

Abstract

The thesis is focused on particularities and use of cost accounting in an agribusiness. The target of the thesis is to analyze costs, calculations and budgets within the cost accounting in an agribusiness. The first chapter deals with introduction to the thesis. The second chapter includes general delimitation of cost accounting. The third chapter specifies theoretical areas of calculations and budgets. The fourth chapter deals with practical use of cost accounting in an agribusiness and is focused mainly on costing models of vegetable production and livestock production as well as on budget accounting of a selected company named Obchodní družstvo vlastníků Oldřišov (cooperative company of owners in Oldřišov). The results ascertained form a basis for changes proposed to the company Obchodní družstvo vlastníků Oldřišov which changes might contribute to better operation of the company. The fifth chapter deals with conclusion.