Cíle, obsah, struktura a předpoklady účinného fungování odpovědnostního účetnictví (za zvláštním zřetelem na řízení lidského faktoru)

The diploma thesis deals with the issue of responsibility accounting. The author draws on fundamental elements of an organization, which we understand in particular strategic objectives of an organization, and defines a position and objectives of responsibility accounting in an organization and the management accounting system. The thesis is focused on responsibility accounting with particular attention to managing human resources, which is perceived as an intangible asset representing a potential strategic competitive advantage of an organization in the current market environment.After introducing the responsibility accounting as part of the management accounting system and familiarizing with the current trends in the market, chapters follow in which the author briefly deals with the linking of responsibility accounting to the strategy of organizations and the position of responsibility accounting in management control systems. The following chapters present assumptions, elements, instruments and methods of responsibility accounting. In the practical part the theoretical knowledge is applied to an example of a real society.