The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192012 |
| Date | January 2014 |
| Creators | Filgas, Alexandr |
| Contributors | Král, Bohumil, Brabec, Miroslav |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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