Manažerské výsledovky na příkladu společnosti z odvětví automobilového průmyslu

The subject of the bachelor thesis is the analysis of the current management profit and loss statement of a company from the automotive industry and, subsequently, the compilation of a new version of the profit and loss statement. The bachelor thesis is divided into two parts – a theoretical one and a practical one. The theoretical part deals with the relationship between financial and management accounting, classification of costs, profit measurement and classification of management income statements. Based on the theoretical knowledge, the practical part, focuses on the introduction of the chosen company and on the analysis of the current managerial income statement. The thesis concludes with a proposal for a more optimised form of the management income statement.