Browsing by Author "Jebavá, Petra"
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- ItemAplikace nákladového controllingu ve vybraném podniku(Technická Univerzita v Liberci, 2012) Jebavá, Petra; Hojná, RadanaThe diploma dissertation is focused on controlling analysis in the selected manufacturing complany and the characteristics of essential activities for the application of cost controlling. The diploma dissertation is divided into two parts, in the first part are shown the theoretical aspects of cost-controlling, there are also given opportunities to incorporate controlling department and position of the controller in the organizational structure.The practical part is about the characteristic of the manufacturing company and its business activities, the basicl activities for cost controlling application and analysis of controlling activities in selected manufacturing company. Forms of planning process, budgetingand their performance, calculations and reports are shown. In conclusion, the application of cost controlling is evaluated and recommendations are suggested.
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