Možnosti využitia systému rozpočtovníctva pre zefektívnenie riadenia finančnej výkonnosti vybraného podniku

The bachelor thesis deals with the possibility of using the activity-based budgeting method in the selected service enterprise. In the first part, the theoretical findings of the given issue are defined. The empiri-cal part consists of the situational analysis of the company. Subsequently, it pro-poses a modification of the simultaneously applied budgeting of the variable com-ponent of the overhead costs. Using hypothetical scenarios for the changes in the volume of demanded business performance, the application possibilities and the usability of the proposed system were tested concerning the flexibility of the com-pany response and the efficiency of the allocation of budgeted resources.