Možnosti aplikace prvků manažerského účetnictví v segmentu malého podnikání (na příkladu konkrétní firmy)

The thesis "The possibilities of application of management accounting components into the small size companies (on the example of a concrete company)" engages in the question, whether it were possible to identify components of management accounting, that would be applicable in the small size companies. The first part focuses on the introduction of the company, on the market company operates on and on the general characteristics of the small and mid-size companies. It provides information on the company performance and identifies a need of the introduction of accrual principle into the company's accounting. The next part deals with the discrete features of the proposed performance management system. It answers the question, whether to orientate the system primarily on performance or responsibility, designs the appropriate calculation system and the basic system of plans and budgets. Later, it focuses on the existing organizational structure and the definition of the structure of the responsibility centers. In the last part, there can be found a proposal of the management profit and lost statements as of the basic statements providing the information on the partial as well as overall performance measurement.