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The role of calculations and budgets in the management of internal processes
FEJFÁRKOVÁ, Eva
The first part is focused on the management of internal processes, phases of management systém, pricing and imbalance analysis. It si also aimed at costing and key terms, for example: the subject of costing, schedule base or costing formula. Another component of this part is the calculation system and the basic types of costing. The last chapter of the theoretical part focuses budgeting. The second part contains information about the selected company and its organizational structure. The mentioned company is Aspera technology, s.r.o. in České Budějovice. In this part is an analysis of the current situation of costing, too. The costing for concrete center of the company is calculated in the next chapter. The last chapter of the practical part is concentrated on the company budget. The budgets are based on internal data for 2019 and for each quarter. At the end the master budget for 2020 is drawn up. In the conclusion, there are evaluation and recommendations for each chapter.

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2 FEJFÁRKOVÁ, Eva
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