Řízení nákladů ve vybraném podniku

Abstract

The aim of the diploma thesis was to evaluate the company KOMA Industry s.r.o. economy based on its profitability ratio indexes, to compare the cost effectiveness of individual company divisions and to concentrate on one individual workshop in this case the Machining shop. The theoretical part describes the company economical structure, the costs and their calculation. The practical part shows an analysis of the company economy, its divisions and departments using the cost efficiency and sales indexes. Here is used an analysis of the Machining shop department costs , sales mark up and the use of fixed expenses. There are also compared the two methods - calculate of full costs and target costing.