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Inventory management in a selected company
 KORBELOVÁ, Eliška
The first chapter deals with the characteristics and classification of inventories in accounting. It is an clarification of the meaning of inventories, what they are, what function they perform and their classification. The valuation and accounting of inventories are described below. The last chapter of the theoretical part further describes inventory management. The aim is to minimize the costs of acquisition and storage. In the practical part, there is basic information and data about the selected company. All data is provided by the company managing director. The accounting of the company, the valuation of inventories and the financial analysis of the company are described. The ABC method is applied in practical part, where the purchased inventories are divided into individual groups. Then the EOQ model is used on the specific items in group A. The optimal delivery size, delivery cycle and the optimal number of deliveries per year are calculated afterward. The end of the bachelor thesis describes a summary of the inventory management system evaluation. Proposals for changes are based on calculations from the practical part.
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