Management accounting

The authors comprehensively describe management accounting as a system consisting of three basic subsystems - cost accounting, budgeting and calculations. Each subsystem is given its own chapter, in which the characteristic structural elements are presented, followed by an explanation of the methodology. In addition to these key chapters, there is also an integration of the management accounting system into a broader context, where it is presented as a dominant part of the company's instrumental systems and its links to the production management system and computer information systems are developed. Business practitioners will appreciate the final comprehensive example, which combines the methods discussed separately in the previous chapters on the basis of a single assignment. Students will welcome a systematic explanation, an explanatory glossary, or information that has not yet been published in Czech.