Kalkulace nákladů při výrobě výšeuhlíkatých jakostí oceli

Abstract

Calculations are an important tool for corporate governance. They are necessary for the pricing of individual performance, limiting the costs and not least to control cost and production analysis. The aim of this thesis is to calculate the costs high-carbon steel grades. The introductorypart is devoted to the theoretical definition of the cost of focusing on their structure and the basic types of cost calculations. This is followed by characteristic plant of ArcelorMittal Steel Ostrava a.s. the history of steel production in the Czech republic, including a description of technological processes in the production of liquid metal, which shows the different stages from the productions of steel furnace to the tandem phase processing equipment for continuous casting. In the fifth chapter, in my opinion the main, is made of quality costing B45C for 2011. The result of this thesis is the cost evalution of selected stages of steel production.