Optimalizace systému rozpočtování v realitní společnosti

This bachelor's thesis focuses on the optimization of the budgeting system in a specific Prague-based real estate company, which, despite its dynamic growth, has yet to develop a structured budgeting policy. The theoretical part defines the role of budgets in managerial accounting and corporate management, their relationship to planning, the specifics of the real estate market, and traditional as well as modern approaches to budgeting. The practical part analyses the current state of the company's budgeting process and identifies its key shortcomings, particularly the absence of a sales plan and ineffective budget performance control. Based on the identified deficiencies, an optimized budgeting system is proposed, the main output of which is a budgeted income statement compiled on a demonstrative basis for the year 2026. The proposal also includes recommendations for budget evaluation and control through quarterly variance analysis.