Využití nákladového a finančního controllingu ve vybrané společnosti

Abstract

The thesis deals with the use of cost and financial controlling in a selected company. It explains the essence of controlling, describes its development and specifies types of controlling. The theoretical part defines the concept of controlling. It focuses on the philosophy, objectives and controlling function. The position of the controller in a company is also described. The following theoretical chapter covers various types of controlling, focusing on cost and financial controlling above all. The practical part is targeted at cost and financial controlling in the selected company. The aim of the practical part is to compare the financial and cost controlling as it is described in the theoretical part with the way controlling is used in practice.