Využití nástrojů manažerského účetnictví pro řízení zakázek v odvětví facility managementu

The thesis focuses on the analysis of contract management in a company operating in the facility management industry and proposes improvements through the use of management accounting tools. The theoretical part addresses the specifics of facility management and its connection to methods for monitoring costs and revenues. The practical part analyzes the current state of the company and identifies key issues, including delayed customer payments, dependence on a key subcontractor, lack of cost control at the departmental level, and the absence of regular reporting. Based on the analysis, three management accounting tools were proposed: a system of additional costs to address delayed payments and subcontractor quality, the establishment of responsibility centers, and the implementation of reporting. The reporting system includes income statements by customers, projects, and departments, providing an overview of the company’s financial situation. These proposals contribute to improved financial management, planning, and decision-making. Implementing the proposed measures will enable the company to achieve more transparent contract management and enhance its stability and competitiveness.