Analýza alokace nepřímých nákladů ve výrobní společnosti

Abstract

The aim of this thesis is to analyze the allocation of indirect costs in the budgets and calculations with the use of a methodology for determining indirect cost savings and their inclusion into the cost plan and preliminary costing of the company. The second chapter is centered on the theoretical definitions of basic concepts in the budgeting, costing and substantial costs. The third chapter contains to the characterization of the production company Poprad Tatry s.r.o. Attention is given to the calculation system and budgeting. At the end of the chapter is to describe the current situation in business and highlight issues of practical part of thesis. The result of the fourth chapter is the analysis of indirect costs, by analyzing the deviations of individual items calculation formula. Then the problem item Energy analysis in detail, as well as proposed solutions to its objectification, which is represented by the proposed cost savings of this item. These savings are then reflected in the cost plan for the center and the enterprise as a whole and to the preliminary calculations of the products the company Poprad Tatry s.r.o.