Tvorba vnitropodnikové ceny v dopravním podniku

Abstract

This work deals with problems of creating the internal prices in the company. The work dealt with the issue of the method of creating the internal prices for servicing and maintenance to be provided within the operating company. Theory focuses on the function, content and types of transfer prices. It also describes the selected company and specific internal operational area in the company. In the practical part of the defined cost types of calculations shown and described procedures for dealing with creation and internal prices. Using the calculation techniques were compared creating the internal prices. The work also contains proposals and recommendations.