Informace manažerského účetnictví pro potřeby řízení a rozhodování ve zdravotnickém zařízení

Abstract

The bachelor thesis „Managerial Accounting Information for Management and Decision-making Needs in a Healthcare Facility“ is focused on managerial accounting and its use in a selected healthcare facility. The theoretical part is focused on managerial accounting of its stage of development, tasks, assumptions and costs and revenues. The practical part deals with the use of managerial accounting in a hospital pharmacy, evaluation of achieved results and proposing changes for more effective management and decision-making.