Zhodnocení tvorby rozpočtu hospodářského střediska elektrotechnického podniku

Abstract

This disertation paper focuses on review and evaluation of budget for marketing department of lighting design and manufacture company ROBE lighting, s.r.o. The paper coprises of several parts. The first part defines the used terminology such as budget, its functions and types as well its preparation in a commercial company. The second part, the applied theory part, focuses on evaluation of current situation in the company ROBE. The following indicators are used: financial analysis, SWOT analysis and analysis of deviation. Evaluation of budget effectivness i salso presented. The third part draws findings from applied methodology in part two and proposes an introduction of new co-ordination of key client relationship, analysis of deviation and amended development approach to marketing budget creation process.