This bachelor thesis is focused on the managerial cost management in the company. The theoretical part provides literature and internet sources. In this part is described accounting systems, the tasks of management accounting, budgeting and costs of the company. Here is also described the production of managerial decision making and strategic planning. Analytical part is focused on the description of the selected company, its organizational structure, production program, competitiveness, technological processes and education of employees in the company. From the balance sheet and profit and loss account is processed horizontal and vertical analysis of the years 2012 to 2014. In the conclusion is described proposals for improvement of manage...