Analýza nákladů v zemědělském podniku

The thesis focuses on the cost analysis of a selected agricultural enterprise. The primary objective is to calculate the own costs of wheat and winter rape, which form a major part of its production. A sub-objective is to compare the resulting values of the calculations with the national results published by the Institute of Agricultural Economics and Information. The work is intended to serve as a source of information and can also be used as a decision-making tool and enterprise planning. It is divided into theoretical and practical parts. In the theoretical part on the basis of the knowledge obtained from the literature, management accounting in the field of agriculture, the breakdown of costs key to understanding the issue and the costing methods themselves are described. In the practical part, the knowledge from theory is applied and, thanks to internal information, the costing of own production performance is compiled. It concludes with a summary of key findings and possible suggestions for improvement.