Řízení po linii výkonů a jeho informační podpora

The presented diploma thesis deals with calculation as the main tool used to manage company's value chain with emphasis on use in costing system. First chapters of the thesis define basic terms, principles and costing methods. After company's introduction in the opening of the analytic part of the thesis, actions managers undertake and techniques they use to control costs will be reviewed. Further, a cost analysis throughout the value chain will be performed. The performed systems analysis will result in formulation of conclusions and recommendations. The aim of the thesis is to build a desirable structure of management information system generating financial as well as other types of information that will assist managers in controlling the production process, achieving different purposes and making qualified decisions. First, I will suggest approach changes, suitable steps and measures that will restructure the information system so that it will provide managers with adequate information about costs throughout the value chain. Further, I will recommend appropriate costing techniques and other management tools that will help to improve the quality of cost management. It will also contribute to build up the financial strength and competitive advantage of the company in long term. The content of the analytic part is not public because access to sensitive and confidential information might adversely affect the company's business.