Analýzu odchylek ve vývoji zisku

The subject of the bachelor thesis is the analysis of the variances in profit development and that is why our main target was to work with these variances not only in the theoretical, but also in the practical domain where the knowledge is proved at the particular company. Within the theoretical part we logically pay attention to the profit as itself. Then we focus on factors that influence its changes. The factors we closely define using linear module of profit development on homogeneous production. Finally we deal with a general process of variances detection and their consecutive analysis. In the practical part we prove the variances analysis in profit development at particular company – Driving school SOŠTaAP. In the end of the bachelor thesis we deal with all the possible causes of all the possible variances after which follows the scheme for the improvement.