Aplikace (TD)ABC na procesní aktivity konkrétního podniku

The thesis focuses on the practical use of the methodology for allocating the costs of the process activities of a particular small business. The methodology, written by M. Škodová, who graduated from the University of Economics in Prague, was established in 2018 and combines Methodology for Business Process Modeling (MMABP) for cost analysis and TDABC (Cost Driven Activity Based Costing). The work uses this methodology, expands the individual cases of using this procedure in practice and at the same time captures the newly created methodology used for cost allocation using the remaining process and object models that have not been applied yetThe first part of the thesis summarizes theoretical knowledge and creates an introduction to the issue of business, process analysis and management accounting. In the following part of the thesis there are proposed methodological extensions for allocation of costs for unused process and object models. The last part of the thesis contains the application of the given procedures in the selected company. Specifically, the outputs of the process analysis of the selected company and cost calculations. The final part of the thesis is further concluded with recommendations for possible further application of methodology and evaluation of given outputs.