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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Use of Special-Purpose Sorting of Costs in Financial Management of Company
 Janhuba, Tomáš ; Houser, Pavel (referee) ; Hejduková, Amálie (advisor)
This thesis aims at describing options of cost division and its use within optimalization of financial accounting and its transformation into management accounting, which allows accounting units to get relevant information for decision especially in the area of financial management. Thesis is focused on building industry, which is characterized by several specifics including high level of cost division and long life cycle of the contract. This thesis shows, that even simple cost allocation method can lead to more effective monitoring of individual contracts budgets, which is mainly connected with statutory obligation to keep the books with application of standard financial statements
Detailed record
Use of Special-Purpose Sorting of Costs in Financial Management of Company
 Janhuba, Tomáš ; Houser, Pavel (referee) ; Hejduková, Amálie (advisor)
This thesis aims at describing options of cost division and its use within optimalization of financial accounting and its transformation into management accounting, which allows accounting units to get relevant information for decision especially in the area of financial management. Thesis is focused on building industry, which is characterized by several specifics including high level of cost division and long life cycle of the contract. This thesis shows, that even simple cost allocation method can lead to more effective monitoring of individual contracts budgets, which is mainly connected with statutory obligation to keep the books with application of standard financial statements
Detailed record

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