Hodnocení variabilních nákladů

Abstract

This bachelor thesis deals with universal issues of variable costs. The main purpose of the thesis is to assess the possibility of more accurate planning of the variable costs of production plants. The first part dealt with the general concept of costs and their classification. The another part is explains in detail the method of calculating the variable cost calculation, planning and the use of variable cost variable cost of the plan recalculated to the actual production volume and composition to assess the actual variable costs. In the last part there is the possibility of more accurate planning of variable costs in the production company.