Nákladový controlling - cenové kalkulace ve vybrané slévárně

Abstract

This master’s thesis analyzes price calculations within cost controlling processes employed in the selected foundry plant. This master thesis deals with two tasks. The first task is to analyze and evaluate the current price calculation system in the selected foundry plant. The second and, at the same time, the main task is to propose an improvement to the price calculations based on the results of the analysis. In addition to the main task, this thesis will evaluate the proposed improvements. The analysis of the current price calculation system has revealed that some parts of the system have the potential for improving, namely: hourly rate calculation methodology, calculation costs usage, allocating costs into fixed and variable costs. Using the outcomes of the analysis discussed in the thesis, the foundry plant will benefit from a more accurate price calculation of its products as well as make better strategy decisions in future.