Controlling ve společnosti McDonald’s

The purpose of this thesis is to provide a realistic depiction of a controlling department in McDonald’s Czech Republic. In line with the corporate strategy the department provides with services that are more focused on licence partners. Because of the ongoing market change that will result in all restaurants being operated by licencees, the Burgonomika analysis tool (which provides with information about cost variations and comparison of restaurant performance) is to become more important. This change is also connected with an increase of administrative burden as it is necessary to consolidate the income statements of all individual restaurants.This thesis includes a description of the controlling department, budgetting proces, Burgonomics analyses and reporting. In detail is discussed a use of calculation in the budgetting process, consolidation of individual income statements, detailed process of preparation of the Burgonomics analysis and its critical evaluation. Furthermore, In thesis is discussed the most important reports on comparable sales and various impacts that influence the outputs of these reports. The research methods used in this thesis are: literature research, deduction, open structured interview, informal interview and process analysis. The result is a set of recommendations that shall lead to more precise sales and costs budgetting and decrease the administrative burden of the proces of restaurant income statement consolidation. Moreover, thesis also presents some considerations on the methods used in Burgonomics analysis.