Diploma thesis is focused on reporting process in the sale company BSH domácí spotřebiče s.r.o. In the beginning it explains differences between management, financial and tax accounting. There is the aim to emphasize the importance of management accounting in the broader sense, in the process of strategic, tactic and operative cost controlling. The source of information for cost accounting is controlling. Controller, in retrospect to content of diploma thesis, intermediate the results through reporting. Goal of my diploma thesis is to familiarize reader with reporting in leading international company to help him apprehend the idea of the work so he could use the skills in practice.

The dissertation thesis focused on Environmental Management Accounting (EMA), which is a very important source of information, particularly for organization management decision-making, for environmental management systems (EMS) or for environmental reporting. In practice there are many obstacles for full-value implementation process of EMA into practice of organization and its full functionality. For this reason, were identified barriers that are causing these obstacles. The result of the dissertation thesis is Model of implementation and use of EMA, which allows the identification of barriers to implementation and operation of the EMA, is helping to eliminate the barriers, streamlines the implementation of EMA into the practices of the organization and ultimately creates functional EMA. Functional EMA generates, monitors and evaluates environmental indicators needed in many areas of business. Implementation model and use of EMA contains following elements - barriers, pillars, functional EMA and benefits of EMA. These four elements of the model are connected by three processes - the process of interaction, the process of removing barriers, the process of generating, tracking and evaluating the quality environmental information. To fulfill the objectives of the dissertation thesis was carried out a study containing questionnaire survey taking place in three stages - in the chemical industry organization declaring support for the initiative Responsibility Care; in selected organizations with environmental management system certified in accordance with ISO 14001; and organizations that had environmental management system validated according to EMAS. From this study, primary data were obtained and were subject to non-hierarchical cluster analysis using K-averages. Validation of cluster analysis was performed using Meansim method (MSA). On the basis of cluster analysis were generated clusters of barriers - the external environment, process effects, human resources, administration and management. It is a universal model that is usable in any organization. Processes in the model can be repeated countless times until the desired effect occurs in the form of functional EMA.

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The theme of this thesis is to evaluate of the budget and its implementation in the town Hlinsko, located in the Pardubice region. Management of town is monitored for period years 2011 - 2014. The work consists of the theoretical and analytical parts, which are further divided into other chapters. The first part explains the basic principles of budgeting. Individual chapters describe autonomy, budget, communal property, budgeting and financial analysis. The theoretical part is followed by a characterization of the town Hlinsko. The analytical part focuses on the budget for the chosen municipality, where is first making the analysis of the income and expenditure, as well as the management of the town in different years and the structure of assets. The second part is completed the summary goal-specific funds. In the conclusion of the thesis are shown the results of the analysis of the management, based on which are designed the recommendations to be optimizing the revenue and expenditure side of the budget.

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Hlavním cílem této práce je shrnutí základních evidenčních povinností individuálního podnikatele. Jaké jsou kladeny požadavky na jeho znalosti a jak velká je administrativní náročnost. Na začátku práce vysvětluji pojem definice podnikání, a shrnuji základní evidenční povinnosti podnikatele vůči finančnímu úřadu, správě sociálního a zdravotního pojištění, povinnostem v oblasti mzdové evidence a daně z přidané hodnoty. V další části své práce stručně definuji vedení účetnictví a daňové evidence. Jejich náročnost a informační přínos pro podnikatele porovnávám na závěr v fiktivním příkladu.

Práce se zabývá rozborem hospodaření příspěvkové organizace - pražské základní školy. Pozornost je věnována také finanční kontrole v těchto organizacích. Práce zachycuje návrh řízení příspěvkové organizace pomocí metody Balanced Scorecard.