Kalkulace výrobků ve slévárně FOCAM spol. s r.o.

Abstract

Main theme of diploma thesis are product calculations in foundry FOCAM s.r.o. Thesis is divided into four chapters. First and second chapter contains description of theoretical backround of calculations and allocation of overhead costs. Third chapter contains analysis and the current state of monitoring overhead costs costs and scheduling from service centers to production centers and the subsequent allocation of overhead costs on products in FOCAM company. On the basis of the analysis is then processed proposal to improve the monitoring of overhead costs related to costing and pricing castings in chapter four.