Cenové kalkulace zakázkové výroby ve společnosti ARMATURY Group a.s.

Abstract

The main topic of diploma thesis is price calculation of a custom production. The thesis is divided into two parts, when its theoretical part describes theoretical knowledge dealing with splitting of cost and calculation in scientific literature. The practical part is focused on an analysis of a current method of calculation of custom processing in company ARMATURY Group, Ltd. The aim of diploma thesis are designs of measures on accuracy improvement of current method processing of calculation of custom production and demonstration these changes on calculation of concrete contract and critical evaluation of analysis results.