Analýza nákladů a jejich optimalizace v podmínkách vybrané organizace

Abstract

The thesis analyzes the costs and their optimization in company OKRASA. The theoretical part explains the concept of costs. What does it mean and how important is costs in business, classification of costs by particular company’s activities and instructions how to reduce costs and optimize them by horizontal and vertical analysis. In the practical part are the theoretical background applied to the selected organization OKRASA. It deals with the analysis of costs by particular activities for the company for four years. The work includes a possible cause of the high cost followed by suggestions and recommendations that could improve business profit.