Manažerská výsledovka podniku z potravinářského odvětví

The aim of this bachelor thesis is to propose an optimal structure of the management income statement in a company from the food industry. The theoretical part of the thesis defines concepts such as revenues, costs, cost breakdown, management income statement, management income statement basis, variations of management income statement breakdown and performance measurement. The application part focuses on the analysis of the current situation of the selected company in the area of costs, on the basis of which their appropriate breakdown is recommended and the optimal structure of the management income statement on the basis of sold performance in product breakdown is proposed. The thesis focuses primarily on the production activities of the enterprise, but it also deals marginally with the sale of goods and provision of services.