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Application of Management Control System in a Business
Foralová, Eliška ; Filkuka, Luboš (referee) ; Žižlavský, Ondřej (advisor)
The intention of this diploma thesis is to expound the issue of controlling in a selected company. The diploma thesis is divided into three key sections. The first is the theoretical part, which contains defined concepts such as controlling, reporting or profit centers, on which this work is based in other sections. The analytical part describes the current situation of the selected company for the elaboration of the diploma thesis. In the last part, based on the findings from the previous analytical part, a proposal for improvement is made.
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Application of Management Control System in a Business
Foralová, Eliška ; Filkuka, Luboš (referee) ; Žižlavský, Ondřej (advisor)
The intention of this diploma thesis is to expound the issue of controlling in a selected company. The diploma thesis is divided into three key sections. The first is the theoretical part, which contains defined concepts such as controlling, reporting or profit centers, on which this work is based in other sections. The analytical part describes the current situation of the selected company for the elaboration of the diploma thesis. In the last part, based on the findings from the previous analytical part, a proposal for improvement is made.
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Financial responsibility management of divisionalized companies
Navrátil, Jakub ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.
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