The diploma thesis deals with creation of a model of managerial accounting in agriculture and evaluation of the benefits from it. The theoretical part deals with the essence and functions and describes the general procedures for creating the management accounting model. In the next part, the literary research deals with the specifics typical for agriculture and small and medium-sized agricultural holdings. The research of inhouse accounting in the agricultural enterprises follows the theoretical part for the practical. The practical part of the thesis is based on research and a suitable model for agricultural production. Within the application part, the model is verified on a typical production enterprise characteristic for the Olomouc Region. The suitability of the model is verified after the application together with the quantification of the potential costs. The benefits for the accounting unit and the general benefits are assessed as well.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431744 |
| Date | January 2017 |
| Creators | Pešková, Markéta |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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