Implementace metody Activity-Based Costing v procesech tepelného zpracování

Abstract

The dissertation deals with cost management and allocation of overhead costs by using Activity-Based Costing (ABC method) in the heat treatment processing of metallic materials. The goal of this thesis was a practical application of this method in a hardening shop operated by a selected industrial enterprise and subsequent definition of a general methodology of ABC implementation in hardening shops operated by large industrial enterprises, as well as hardening shops operated as independent enterprises. The theoretical part of the thesis is focused on defining the basic terminology, the theory of costs, the calculations and the heat treatment. The most space is dedicated to the ABC method, particularly its origin, principles, process approach to enterprise activities, individual stages of its implementation and its benefits and limitations when used in business practice. In this part of the dissertation, an extensive literature research was done, which proved that the practical process of ABC method implementation in Czech enterprises performing heat treatment of metals has not been carried out and described yet. The subsequent practical part of the dissertation is dedicated to the performed analysis of hardening shop costs and outputs in the selected period and various steps of the practical implementation of ABC method – i.e. accounting data modification, definition of primary and secondary activities, definition of a cost object, performing a process cost analysis, performing an activity analysis, allocation of activity costs to the defined cost objects and creating a costing sheet of heat treatment. In this crucial part of the dissertation, the implemented ABC method is verified by calculating the selected parts intended for carburizing and calculating the costs of unused capacity of a selected heat treatment device. These steps of practical application of the ABC method made it possible to define the general methodology for its implementation in enterprises dealing with heat treatment. In the conclusion, the research results are summarized and the practical and theoretical benefits of the dissertation are defined.