This work deals with the principles and methods of executing common managerial accounting tasks using Corporate Performance Management tools and technologies. The aim of the work is to analyze different practices, compare them and assess them against non-CPM solutions, especially ERP and spreadsheet solutions. The selection of tasks is based on a survey conducted among Czech companies and includes planning, budgeting, cost allocations and variance analysis. Conclusions are derived from the managerial accounting theory, fundamental works of Business Intelligence and personal experience gained through twelve CPM implementation projects. The conclusions are mostly platform-independent since functionality of several diverse CPM products is taken into account. The work highlights not only advantages but also restrictions of CPM tools and technologies. Many of the conclusions can be directly applied in practice. Work may be beneficial especially for business consultants and for companies considering the implementation of CPM.

The diploma thesis deals with possibilities of the use of management accounting information in a specific company. The analysed company is Tessitura Monti Cekia, s. r. o., which is engaged in the production of textile fibres and fabrics for shirting. The theoretical part covers the most important pieces of knowledge of management accounting. It means in particular relations between management, cost and financial accounting and also monitoring of costs, costing systems and budgeting. The practical part describes the chosen accounting entity. It analyses in detail its accounting software, production system, monitoring of costs, costing and its principle of budgeting. The final part includes evaluation of problem areas on the basis of findings about the accounting entity and proposed solutions. The proposed changes relate namely to inventories, re-organisation of production and monitoring of costs of the analysed company.

Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns. The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making. On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances. At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.

The aim of the thesis was to develop theoretical solutions for managerial accounting issues such as information sources, the application of these findings to the conditions at R s.r.o. through analysis of its current situation, subsequent evaluation of problem areas, and to offer solution recommendations. The document itself is divided into six sections. The first section consists of an introduction, and the second defines the goal and methodology. The document then presents an analysis of managerial accounting issues based on studies of scholarly literature. The fourth section describes the characteristics of the accounting entity, its activities, and its organisational structure. This is followed by an analysis of selected accounting items and financial indicators. The next section deals with the current status of the thesis topic, a cost-benefit analysis, calculations, and budgets. In the fifth section, the results of the proposed recommendations are evaluated, followed by a conclusion.

The aim of this thesis was to assess business development opportunities in organic farming in selected enterprises in upland areas and a proposal how to improve its performance. The theoretical part explains the basic concepts of organic farming, the current status of organic agriculture, inspection and subsidies. Special attention is paid to the issue of calculation. The practical part deals with the analysis of structure of costs and incomes of livestock production and describes anomalies in the company during the monitored period. In conclusion, the thesis presents the main results of the solved problems and proposed recommendations how to improve the management of the analyzed company with regard to the welfare and business continuity.

The aim of the thesis is to compare two systems of cost calculation - the calculation of total costs and the calculation of variable costs - on the farm Těšovský statek, s.r.o. The calculation are compiled for various sections of the plant and animal production.

The diploma thesis under the title "Controlling as a method of control of an organization" is concentrated on controlling in a particular organization. The objective of this thesis is presentment of controlling as a method of control of an organization, whom an objective is reach of an planned society`s values. The theoretical part of the thesis presents the sence and tasks of controlling. The author presents calculations, planning, budgetes, business controlles because controlling is based on these systems. The practical part brings an analyse of controlling in a particular organization. In the conclusion, the particular organization controlling arrangement is assessed, and appropriate changes for the organization are suggested.

The literary digest of dissertation includes description of cost types, calculations and gross margine. In the practical part have been compared two methods of calculations. The first method is calculation of direct costs in the system MAX and calculation of total costs based od methodology of Research institute of the agricultural economy. The test company is Agrobeta MM, GB.

Setting up commercial production processes for the implementation of the contract in order to compare the real cost of such feedback on the creation of new quotes, to competitions with the system design cycle for the company. Making offers medium-sized companies engaged in construction works. Calculation of prices of construction work carried out in various ways for their implementation and impact on the cost factors in the implementation. Further back control procedures and evaluation of the contract. Establishing procedures for the handling of tenders, including a computer model for the evaluation carried out orders. Comparison of the calculated costs and actual costs should also serve to assess the performance of each specific production units. Monitoring specifically selected structures and comparing the facts with the theoretical assumptions before work and possible alternative implementation. The aim of this work is to set a permanent system of finding cost of the work and create a proposal for making use of fixed prices for the purpose of processing new quotation. Benefit their own construction equipment as compared to the possible use of engineering methods, the sub-contractors. All this should help increase the competitiveness of the company.

This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.