Posouzení vzájemné provázanosti kalkulačního systému a rozpočetnictví vybraného podniku

Abstract

The bachelor thesis is focused on the assessment of the interconnection of the calculation system and budgeting in a selected company. It describes the costs and their breakdown and approach of the calculation variants of the selected company, while the information is drawn from the internal materials of the assessed company. First, the theoretical basis of costs and calculations are described, which are then applied in the practical part, where the formulas for calculating surcharges in the calculation are described. At the same time, the work describes the interconnection of calculations and budgeting of the selected company and also the evaluation of the interconnection of these two systems.