Publication details

Manažerské účetnictví

Title in English Managerial accounting
Authors

HRADECKÝ Mojmír LANČA Jiří ŠIŠKA Ladislav

Year of publication 2006
MU Faculty or unit

Faculty of Economics and Administration

Citation
Description Managerial accounting is presented as an instrumental system which consists of three methods of information processing. These methods (subsystems) are cost allocation, budgeting and cost accounting. The final chapter deals with the possibilities, how information generated by managerial accounting can be used for financial management of an enterprise.

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