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The importance of annual plans and budgets in the company and their mutual relations
Šustrová, Michaela ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The bachelor thesis deals with the importance of the annual plans and budgets in the company and their mutual relations. The first part provides the theoretical information about their objectives and functions which they should fulfil in the company. It deals with the master budget and the process planning and budgeting, also specifying the chosen budgeting methods. The conclusion of the theoretical part is focused on the control and its contribution to the process of planning and budgeting. In the practical part the topic is applied to the company Mlékárna Hlinsko, s.r.o.. The company is firstly briefly characterized and its position in the market environment is defined. Then, the information related to the topic gained from the Mlékárna Hlinsko, s.r.o. is processed. The conclusion of the bachelor thesis includes the overview of the current budgeting and planning processes and their evaluation. Also some alternatives to increasing their effectiveness are suggested in this part.
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