Kalkulace v konkrétním podniku

Abstract

The dissertation deals with costing in a company. The dissertation involves costing division from different points of view, particularly division by volume of fixed and variable costs which are complemented by the charts. In the next chapter we can find costing, costing division, costing model. costing methods. The pricing strategy, competitive pricing strategy as well as graphic representation of supply and demand curve are mentioned in this chapter. Subsequently the company in which the costing was innovated is described there. Conclusion is dedicated to description of costing from original to current and suggestion of costing innovation. The dissertation also includes sample calculation of costing of chosen product.