Specifika a využití manažerského účetnictví ve vybrané společnosti

Abstract

The thesis focuses on the specifics and use of managerial accounting in the selected company. The goal of the thesis is the analysis of costs, calculations, and budgets within management accounting. The second chapter is an introduction to management accounting issues, where I define the concepts of managerial accounting and financial management. And furthermore the company´s and its organizational structure. The third chapter deals with the very essence of management accounting. The components of managerial accounting are cost accounting, calculations, and budgeting. The use of managerial accounting is applied in the practical part, where I analyze the costs, calculations, and budgets. Based on the findings, I have proposed changes that could contribute to improvement of management and corporate decision-making.