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National Repository of Grey Literature

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Implementace systému plánování a rozpočtování Kubáňková, Marie ; Král, Bohumil (advisor) ; Drozen, František (referee) * Celý systém plánování by měl sloužit k ověření reálnosti podnikatelské vize a zhodnocení vkladů manažerů a zobrazovat předpokládané hodnotové výsledky alternativně. * Citlivost trhu cestovního ruchu zdůrazňuje potřebu tvorby analytického aparátu, který velice rychle vyhodnotí změny, jež se na trhu nečekaně objeví. * Plánování činnosti společnosti na pět let dopředu nás upozorňuje na nutnost změn, bez kterých hrozí předlužení společnosti a problémy se solventností a likviditou. * Celá práce na praktickém příkladě malé firmy ukazuje nejen výhodu, ale i potřebnost plánování, rozpočtování a kalkulace pro udržení či posílení tržního postavení společnosti. Detailed record

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