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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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