Browsing by Author "Šantinová, Veronika"

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    Odlišnosti řízení nákladů v rovině finančního a manažerského účetnictví.
    (Technická Univerzita v Liberci, 2012-01-01) Šantinová, Veronika; Hojná, Radana
    This diploma thesis deals with the differences in cost management from financial and managerial accounting point of view in both theory and practice context. Theoretical part describes a theoretical background of different accounting systems as well as differences among them. Practical part examines using of particular accounting system in manufacturing company SpofaDental a. s., which is a member of Danaher Corporation. This company is traditional producer of non-metallic dental materials. Emphasis is put on analysis and functioning of managerial accounting. The main objective of this part is to find out if watching costs is sufficient, and if obtained data provides management of the company with enough information for effective cost management. In this work there are also weak and problem parts identified and some suggestions to solve these problems are proposed. These suggestions should lead to a deeper analysis of costs and therefore make cost management more effective.