Kalkulace krycího příspěvku

Abstract

Bachelor thesis deals with costing of cover grant theme. Costing, cost division, costing model, costing systems are introduced in this thesis.After that follows costs dissection into variable and fixed to which a critical point is adhered. The next chapter includes the meaning and taking advantage of the cover grant method in practice. Consequently, there are described methods dealing with evaluation of cover grant calculation, their principles, classification and goals. Conclusion of this bachelor thesis presents sample calculation of costing through of cover grant concerning steel products.