Riadenie nákladov v spoločnosti Continental Matador Truck Tires s.r.o.

Abstract

This thesis aims to analyze the impact of increased volume of production and introduction of new product for development of fixed costs.The thesis is divided into three parts. The first section describes the theory. In the second part of this thesis is presented the Continental Matador Truck Tires Ltd. company with residence in Púchov. The third section is devoted to the practical use of theory. That means that there are pictured calculations, graphs and conclusions of this thesis. Aim of this thesis is to describe the current way of managing costs in the Continental Matador Truck Tires Ltd. company and after that do an analysis of the development of fixed costs. As part of this analysis was used the break-even point. At the end of the work are introduced the advices for the possible improvement of the current state.