Řízení režijních nákladů podniku CIREX CZ s.r.o.

Abstract

The aim of the thesis „Overhead Cost Management of the Company CIREX CZ s.r.o.“, is the analysis of control overhead, using the system of creation and control plans and budgets. Information and methods of control budgets, set out in the theoretical part, is applied to the analysis of management overheads in the practical part. Comparing the methods actually used by control plans and budgets at CIREX CZ s.r.o. with alternative methods listed in theory,it was proposed several recommendations to improve controls over the plans and budgets. In the practical part of the estimation is that the system chosen budgeting effectively, and if the cost of politics positive impact on the economy throughout the enterprise. All these recommendations are given in Chapter Motions.