Posouzení a stanovení fixních a variabilních nákladů vybraného podniku

Abstract

The subject matter of this bachelor´s work is initially a theoretical-methodological part that is about theoretical principles of the classification of individual costs with respect to different aspects and as an element of this part is also a theoretical description of mathematical techniques for expence functions simulation. Further part of this work is focused on Teva Czech Industries s.r.o company presentation especially to its history and to its business activities. Economical management for a period since 2008 to 2011 is evaluated based on selected financial indicators. As a part of this chapter is present company cost structuring. In practical part of this work mathematical methods of cost functions modeling are being used based on assessment, summation and correlative methods as well as regressing analysis which are used to determine linear cost function parameters. The goal of the work is to define extent of fixed and variable costs as well as assessment of their structure and also parameterssetting of linear cost function by using selected methods for cost modeling within the frame of particular company.