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This study focuses on the specific features of managerial accounting used in the Czech Republic, in particular on the typical attitude of manufacturing companies towards product costing and pricing. The objective of absorption costing is to ensure that both the direct and indirect costs of production are included in the production cost. To determine the direct production costs is relatively simple as the amount of them in a product can be measured. On the other hand, the indirect costs are impossible to measure, t...

The paper surveys the Czech banking sector from the perspective of corporate financing. The article presents the current state of the Czech financial market, and the importance of the banking sector for the economy. The questionnaire survey investigated main trends in the use of various products offered by the banking sector for financing, satisfaction of companies with banking products and overall confidence of business customers in the banking sector in the Czech Republic. Results of investigation and empirical ...