The bachelor thesis is aimed at analyzing the system of plans and budgets in the company Biologique Recherche CR s. r. o. The theoretical part focuses on issues of the budgeting process and definition of terms that are relevant to the topic of the thesis. The practical part includes the preparation of a strategic plan for the company under study. In accordance with this plan, the budget is prepared for year 2024. At the conclusion of the thesis, an optimization of planning and budgeting is propo... show full abstractThe bachelor thesis is aimed at analyzing the system of plans and budgets in the company Biologique Recherche CR s. r. o. The theoretical part focuses on issues of the budgeting process and definition of terms that are relevant to the topic of the thesis. The practical part includes the preparation of a strategic plan for the company under study. In accordance with this plan, the budget is prepared for year 2024. At the conclusion of the thesis, an optimization of planning and budgeting is proposed. The main recommendations aim at better cost management, focusing particularly on the core revenue-generating activities of the company and the coordination of individual activities within corporate departments. The potential implementation of the optimization proposal will lead to an increase in the explanatory ability of the budgeting process. |