Návrh zpracování výsledné kalkulace akce pořádané kulturním zařízením v Kopřivnici

Abstract

Cultural centers are among the organizations that provide services to the general schema_dspacedb. Most of the cultural houses is based on a contribution-based organizations and subsidized by the respective municipalities. The aim of this work is the proposal distribution and allocation of actual costs of selected cultural events and processing the resulting calculation of the cultural events cultural house. To create the final calculations are designed for two forms of calculation. The first proposal is the calculation of its cost cultural events. Are captured and assigned to all identifiable, unit costs and overheads for a cultural event. The second proposal contains the calculation of gross margin cultural events, which are among the cost calculations are incomplete. In this case, the cultural event associated with only the variable direct costs. Gross margin represents the difference between the revenue of the event and variable direct costs. The proposed form of final calculations are verified in a cultural event, and made its own calculation of the cost of cultural events are also detectable calculated the cost per participant of this action.