Publication details
Manažerské účetnictví
Title in English | Managerial accounting |
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Authors | |
Year of publication | 2006 |
MU Faculty or unit | |
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. |