Pricing and accounting methods of discounts selected in Škoda Auto a. s.

This Bachelor thesis is focused on price quoting issues and describes the method of the discount accounting. It shows how to set a suitable price of a product in its life cycle and also suggests what techniques are convenient to use to find out the behaviour of a customer in the future. In the practical part there is a procedure of planning a new product foreshadowed and also the price strategy corresponding with the product which is based on the product's characteristics gained. The thesis then deals with discounts as a tool of supporting the sale and suggests their proper entering into accounts in the company accounting