Využití hodnotových kritérií v odpovědnostním řízení (na příkladu konkrétního podniku)

The subject of the diploma thesis " Application of financial criteria in the responsibility accounting (of a given company)” is an analysis of the main principles of responsibility accounting including the optimal ways of motivation of the individual responsibility centres with regards to their specifics in production conditions and with regard to instruments and methods of responsibility accounting. The diploma thesis focuses on appropriate financial criteria including the assumptions for their application. Another goal of the diploma thesis is the subsequent application of gained knowledge in the environment of a specific company. For this purpose, a detailed analysis of the current economic structure and company’s accountability is done in the practical part of the thesis. Furthermore, emphasis is placed on the systemic weaknesses identified during the analysis. Finally there are possible improvements suggested which should ensure an effective management from the responsibility accounting perspective.