Analýza nákladů a jejich zhodnocení ve vybraném podniku

Abstract

The subject of the bachelor thesis is dealing with costs analysis and their evaluation in company Agrofyto, s. r. o. The aim of thesis is to analyze the costs incurred for the organic farm and, by this way, to proof that the costs of organic farming are highly prevailing over the revenues. The thesis consists of theoretical part, characterization of the company and practical part. The theoretical part is focused on the analysis of literary sources concerning the issue of cost analysis. The presentation of the basic facts about the company is defined within its characteristics. The practical part is aiming on the cost analysis itself, consisting of generic and calculation division of the costs, methods of classifying analysis and a turning point.