Specifika kalkulací ve vybrané společnosti

Abstract

The thesis called Specifics of Calculations in the Selected Company closers management accounting and two of its components - an internal accounting and a calculation. The calculation region is eleborated in more details because calculations are the main focus of this thesis. The thesis closers the subject of calculations, shows types of cost models and explains a method for assigning costs to the calculation unit and other. Shows a big importance of this area in a business process. Theoretical knowledgs are subsequently applied to the selected company.