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Rozpočtový proces a zpracování rozpočtu ve firmě zabývající se výrobou / Budgeting Process and the Results Processing of Budged in a Firm Engaged in Manufacturing

The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:113653
Date January 2011
CreatorsSloviaková, Michaela
ContributorsStejskalová, Irena, Chodounský, Josef
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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