Využití nástrojů a metod manažerského účetnictví v řízení procesu nákupu kusovníkových položek (na příkladu konkrétního podniku)

The thesis 'Using of Tools and Methods of Management Accouting in the Management Process of Buying Specific Items (with an example of a specific company)' describes the current process of purchasing specific parts in the company Škoda Auto a.s., focusing on quality assurance and responsibility for term accomplishment. The theoretical part of this thesis introduces the in-house company structure of Škoda Auto a.s., focusing on the Purchasing Department, with the emphasis on the Department of Control of the Purchased Parts and presents in detail the overall process of buying these parts. The practical part of the thesis is focused on the evaluation of the activities of this department by comparing current projects and projects before the establishment of the department. In conclusion, there are recommendations and suggestions for the improvement of the current system