Browsing by Author "Nixbauerová, Simona"
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- ItemOdlišnosti řízení nákladů v rovině finančního a manažerského účetnictví(Technická Univerzita v Liberci, 2011) Nixbauerová, Simona; Hojná, RadanaThe thesis deals with the cost management in selected cost centres of company Autocentrum Boura Ltd in the form of managerial accounting. There are solved problems of current cost management and their trend in years 2009 and 2010. Differences in understanding of costs in financial and managerial accounting are described in the theoretical part. Possibilities of internal accounting, calculation and especially costs are also described with their articulation and possibilities of their monitoring. In this thesis, the year 2010 is analyzed for the each cost centre and also for the whole company, subsequently there is recommended how to improve the cost management. The costs control and cost monitoring by the calculation and indicators of efficiency are recommended too.
- ItemOdlišnosti řízení nákladů v rovině finančního a manažerského účetnictvíNixbauerová, Simona