Odpovědnostní řízení v profesionální divadelní organizaci

Thesis "Responsibility Oriented Managerial Accounting in Professional Theatrical Organizations" aims to describe the operation of statutory theatres from the perspective of responsibility oriented managerial accounting, which current setting usually motivates the receiving responsibility centres to overconsumption of internal shared capacities. It was found out that individual theatrical sections can by brought to cooperation by centralizing tools, even though they normally operate as decentralized. On the grounds of these centralizing tools it is possible to calculate two kinds of transfer prices – one based on variable costs and the other one on direct costs. The application of these transfer prices is relatively difficult process, which does not have to be worthwhile to every theatre. But if they are implemented, it is reasonable to expect that the uneconomical overconsumption of internal shared capacities will be stopped.