Využití plánů a rozpočtů v hospodářské praxi

Abstract

The theme of the thesis is Use Plans and Budgets in the Economic Practice. The theoretical part discusses the problems of theoretical definition of plans, budgets and expenses described herein, process planning, long-term strategic planning, operational planning, and other types of plans, there are also theoretically described budgets and the last chapter focusses on the issue of cost and their divisions. The practical part of this thesis deals with plans and budgets in a company before and after the merger and variance analysis.