Dopad zavedení útvarového členění nákladů na jejich alokaci

This bachelor thesis focuses on cost allocation in the company Assa Abloy Entrance Systems s.r.o. in the context of the introduction of the internal departmental division. The aim of the thesis is the analysis of the way of cost allocation in the company before the introduction of the departmental division, the description of the process of the introduction of the departmental division and the evaluation of the effects of this step on the cost allocation on the basis of a model case. The methods used in the practical part of this thesis are semi-structured interviews with the CFO of the company, observations made while working in the company and analysis of accounting data from the Helios accounting system. One of the research questions of this thesis is: „Does the introduction of departmental breakdowns contribute to a more accurate allocation of costs?“ The findings of the model case show that the introduction of departmental breakdowns within the company has contributed to a more accurate and fair allocation of costs between departments, and has made the whole allocation process more transparent. Furthermore, the thesis proposes recommendations for even more effective cost management.