Specifické účetní případy dodavatelů pro automobilový průmysl

This thesis deals with specific accounting in the automotive industry. The main goal of this thesis is to describe these specifics and examine their advantages and disadvantages and entry of a transactions. Four companies were selected to determine these specifics. The first part of the thesis is focuses on a basic overview of the automotive industry in the Czech Republic including its history. The next part is focus on accounting specifics that are found in this industry such as Tooling, Self-billig and Lump-sum payment. The following section focuses on Transfer pricing which was chose on the basis of four multinational company that were chose as specimens. In the final part, I focus on identifying the specific found in financial statements, along their main advantages and disadvantages.