Analýza tvorby kalkulací úklidových služeb ve společnosti EKOSTAV-MORAVIA, a.s.

Abstract

The aim of this thesis is the clearing and guard services calculation analysis in EKOSTAV – MORAVIA, a.s. The theoretical part describes principles of creating calculation and classification. In the 3rd chapter of practical part is a decsription and assessment of the current work of calculation in the company. In the 4thsection is processed the resulting calculation of the company performance on its basic the proposal has been made in order to adjust methodics of creating preliminary calculation of clearing and guard services. There is a new proposal of consumption normative of indirect material, structure modification of account´s chart and cost plan preparation of each material and indirective cost centre. The newly proposed modification of calculation can be used to control the economy of individual centres and carried out performance and more accurate calculation of the basic output price.