Controlling a sestavování firemních rozpočtu v praxi

The thesis written on theme Controlling and compiling of corporate budgets in practise is devided into the three thematic units. The first part is focused on the evaluation of the benefits of controlling in a modern society, its inclusion into the corporate structure, the main assignment of controlling and a brief description of appropriate persons and employees, who are able to carry out this profession. The second part deals with a complete process of drawing up business plans and budgets, their structure, the lenght of their assembly, main principles, which should be followed in the compilation of business plans and budgets, approval process or statistical errors, which may appear in the statistical plans. The contribution of this work, among other things, I see in quantifying the benefits of corporate plans and budgets in contrast with the costs, which are required for drawing up the budget. The third part of this work deals with a support of controlling department to the direction of the company management for operational management of business processes through reporting structure and the formation of partial analyzes focused on a particular area of business. The aim of this work is to link the theory of controlling with a practice and pointing to the increasing need for corporate plans and budgets.