Cenotvorba v kontextu gastronomie

This bachelor thesis deals with the issue of pricing in general and subsequently in the context of the gastronomic sector, with an emphasis on the use of management accounting principles. The aim of the thesis is to propose an optimal approach to pricing for a start-up gastronomic business and to assess the suitability of the selected pricing strategy with regard to the cost and the set goals of the business. The theoretical part defines the basic concepts of pricing policy, business objectives, and management accounting tools. The application part focuses on proposing pricing for a start-up business focused on lunch menus, calculating costs, and optimizing them to achieve the business's goals. The results confirm that using management accounting in the pricing process increases the accuracy of calculations and contributes to a smoother start-up and economic sustainability of a food business. Translated with DeepL.com (free version)