Tvorba kalkulačního a rozpočtového modelu výrobního podniku

Abstract

The thesis focuses on creating a costing and budgetary model of an enterprise. The thesis describes the concept of costing, its methods, expense classification, structures of an enterprise; it also mentions the Accountancy Law. I have created the costing and budgetary model in the Microsoft Office Excel 2007 Program. The aim of the thesis is to suggest a system of an in-house bookkeeping and solve the problems of creating a costing and budgetary model in a mass production.