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Profitability analysis of a specific business using the management accounting tools
Kabelka, Filip ; Brabcová, Lucie (advisor) ; Špičák, David (referee)
The goal of the bachelor thesis "Profitability analysis of a specific business using the management accounting tools" is to apply costing methods on a given company, mainly using the target costing and activity-based costing, and determine and analyse margin. The theoretical part focuses on describing costs and costing itself in relation to the management accounting. A costing system is created in the subsequent practical part in addition with a marginal analysis of specific products. Using the acquired knowledge are several recommendations for management decision-making developed.

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