Planning and budgeting system with a focus on P&L statement within ABB, s.r.o
Informace o vysokoškolské kvalifikační práci
Název práce:
Planning and budgeting system with a focus on P&L statement within ABB, s.r.o
Autor práce:
Procházka, Luboš
Typ práce:
Diplomová práce / info:eu-repo/semantics/masterThesis
Vedoucí práce:
Wagner, Jaroslav
Osoba oponující práci:
Matyáš, Ondřej
Jazyk práce:
English
Abstrakt:
The final project focuses on the budgeting system with special emphasis on the income statement. The first part of the thesis provides a theoretical background of planning and budgeting processes and their main characteristics. It is particularly budgeting that is elaborated on in greater detail. The end of the theoretical part presents the master budget, the key budget in an organization, and gives special attention to budgeted income statement. In the practical part of the thesis, the theoretical background is employed to analyse, discuss and assess the budget system of a specific company, together with its financial and managerial income statements.