Analýza využití nástrojů manažerského účetnictví pro řízení státu v České republice

The diploma thesis is focused on area of use of the instruments of managerial accounting within Czech Republic, in state administration and also self-government units. For presentation of accounting informatoin the thesis works with the assertion that the demands for presentation of relevant accounting information is fulfilled by International Public Sector Accounting Standards - IPSAS. The thesis analyzes availability and possible opportunities for use of data from the system of state reporting and other sources for the state management within Czech Republic. Evaluated is also the progress of currently running reform of accounting in state administration and self-government units. The thesis concludes that the instruments of managerial accounting can be used within Czech Republic to significant level but currently they are in use only partly. Relevancy of accounting information would be supported if the reporting rules would be more close to International Public Sector Accounting Standards.