Podrobný výpis o publikaci

This paper deals with the concepts of Management Accounting and its evolution in the conditions of Czech companies in the period of centrally planned economy. The needs of detailed information of the internal processes for the purpose of its control, decision making and assessment there were as a result of growing fragmentation and complexity of the manufacturing processes in the middle of 19th century. Its development in the national condition depended on the economy system´s specifics, namely onhistorically determined experience, and based on them procedures used in practice.The aim of this article is to describe the stage of development of managerial accounting in the enterprises centrally planned system. We used the method of the contemporary legislation analysis as well as text-books and practical publications analyses, the ground of which lies in the contingency and institutional theory. The findings show that in the period of centrally planned economy the internal processes of centrally planned enterprises formed the space in which the elements of economic decision-making can be applied (company output and intercompany relationships were subject to planning) and cost accounting, budgeting and economic centres served as a useful tool for cost reduction and efficiency improvement. The transition process to market economy represents a new phase in managerial accounting evolution, which is under the influence of reconstruction of financial reporting and process of IFRS adoption as well as under the evolution in the managerial accounting itself and information technologies