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Controlling of a non-manufacturing company
 MRÁZOVÁ, Michaela
The diploma thesis deals with the analysis of controlling tools, which are essential for improving the processes of non-manufacturing companies. This non-manufacturing company is a company that provides services in the field of professional freight transport, forwarding or customs and logistics services. The analyzed controlling tools are mainly operational tools, namely planning and budgeting, analysis of the break-even point, calculation of costs per kilometer, as well as analysis of the efficiency of the operation of company's vehicles and analysis of the efficiency of dispatchers. Data and all information needed to process the practical part are obtained directly from the economic department of the company. Part of the diploma thesis is the evaluation of the individual controlling tools applied in the company and proposals for suitable recommendations for optimizing the controlling activities of this company.
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