Nákladové kalkulace v průmyslové firmě

Abstract

This thesis deals with costing in industrial enterprise. For selected products set the cost of modern method of Activity Based Costing. The main essence of the work process is illustrative implementation of the method into practice, comparing the results with existing enterprise methods and suggesting possible improvements. Work gives readers a comprehensive view on the issue of corporate costs to their balance calculation unit, especially using the Activity Based Costing. The work can also serve as a guide for the application of Activity Based Costing methods for additional products or introduction of another company.