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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:136770 |
| Date | January 2012 |
| Creators | HLINÁKOVÁ, Lucie |
| 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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