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The aim of this diploma thesis is to analyse the costing system of the selected agricultural enterprise. The thesis is divided into two parts, theoretical and practical. The theoretical section deals with the explanation of basic concepts: accounting subsystems, costs and costing. In the practical part the analysis of company costing system is implemented, final costing is compared with preliminary costing and compounded production costing is created. The biggest differences are shown in rye costs per hectare and in colza costs per quintal. After considering all advantages and disadvantages, the most appropriate method for the compounded production costing, is the split-off method. In addition to that, the thesis deals with the characteristics of the company, its economic situation and its organizational structure and describes the company accounting system.

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* Celý systém plánování by měl sloužit k ověření reálnosti podnikatelské vize a zhodnocení vkladů manažerů a zobrazovat předpokládané hodnotové výsledky alternativně. * Citlivost trhu cestovního ruchu zdůrazňuje potřebu tvorby analytického aparátu, který velice rychle vyhodnotí změny, jež se na trhu nečekaně objeví. * Plánování činnosti společnosti na pět let dopředu nás upozorňuje na nutnost změn, bez kterých hrozí předlužení společnosti a problémy se solventností a likviditou. * Celá práce na praktickém příkladě malé firmy ukazuje nejen výhodu, ale i potřebnost plánování, rozpočtování a kalkulace pro udržení či posílení tržního postavení společnosti.

In the selected company will be implemented the general methodology of calculation of the own costs as a basis for the formation of prices. It will be analyzed the effect of the method of the own costs calculation on business management.

The basic theoretic bases of mamagement costs and revenues. The short characteristic of the company. The analysis of basic and external process of the firm icnluded their discription and consequences. The analysis of the costs and revenues of the company directly linked on the company processes. The basic preparation on completion ISO standards.

In the thesis was elaborated an overview of the main operations related to the cultivation of the MASP. A model agrotechnical procedure was developed for the cultivation of two selected species MASP - peppermint (Mentha x piperita) and marigold (Calendula officinalis). In addition, machine operating costs, material costs and manual operations were determined. From these data, the total cost of the crop was calculated in CZK.ha-1 and CZK.t-1. Comparison with similar calculations has shown that the results are real and can be used in practice.

The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.

This master’s thesis is focused on costing of company Jihlavan a.s. It consists from two main parts: theoretical base and analysis of current company situation. There are explained terms of cost and costing in the first part and system of creating of company costing in the second part. There are recommendations for quality improvement on base of performed analysis in last part of this thesis.