Řízení nákladů vybraného podniku

Abstract

The aim of this thesis is costs analysis of a selected company and will propose suggestion to improve costs management. Theoretical part is focused on characteristics of costs, classification of costs, cost functions, break even point analysis, financial analysis of costs and cost management tools, as a calculations and a budget. In the practical part are these theoretical knowledge applied to company INGE Opava, spol. s r.o. Complex costs analysis of the company includes structural and horizontal analysis of profit and loss statement, costs classification on variable costs and fixed costs, determination of a cost function, break even point analysis and analysis of deviations in budget of the company. Finally is made an evaluation and are proposed suggestions to improve costs management.