Kalkulace energetického výkonu ve vybraném podniku

Abstract

This bachelor’s thesis focuses on cost calculations of energy production in selected company. The thesis aims to assess the calculation system currently used in the company, and to propose improvements. The theoretical part defines theoretical costs and calculation systems. The empirical part carries out analysis of the current methodology of processing of calculations of energy production. The calculations serve as a basis to determine the sales price of energy production. The empirical part contains assessment of established results, proposing, on the basis of the results, improvements of the calculation system currently used in the company. Proposals aim to improve both the definition of costs included in calculations of energy production and the depreciation of fixed assets given in calculations.