The main purpose of the bachelor's thesis at hand is the presentation of the development and implementation of a module intended to control and analyse operating costs. Nowadays many small businesses remain reluctant to implementation of an information system for the control over the company’s operations, notwithstanding the fact that the mentioned systems lead to improvement of the financial management. The main reasons for reluctance are usually a high implementation price and very demanding use of the programs, as the programs on the market suit the needs of larger businesses. It should be stress that there is a difference between large and small businesses – small businesses need programs suitable to their activities. Therefore, the thesis at hand presents the development of the module provided to suit the use of smaller businesses. The thesis describes how in an elegant way we allow the user to access the application and to use only those modules that the user needs and is not burdened with unnecessary elements of the system. In addition, the thesis at hand pays attention to the basis of the financial management, describes the detailed working of the module and demonstrates how the user can manipulate the costs via the user interface.
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