Posouzení struktury fixních a variabilních nákladů vybraného podniku z odvětví stavebnictví

Abstract

This Bachelor’s thesis focuses on the assessment of the structure of fixed and variable costs in a selected company operating in the construction industry. The aim of the thesis is to analyse the cost structure of ABC s.r.o., estimate a cost function using regression analysis, and determine the break-even point, which defines the minimum output required to cover total costs. The theoretical part defines the basic concepts of managerial accounting, the principles of cost classification, and methods of cost separation with a focus on statistical approaches. The practical part follows by introducing the examined company and the specifics of the prefabricated concrete products industry. Subsequently, the theoretical framework is applied to the company’s internal data, including the estimation of the cost function, calculation of the break-even point, and sensitivity analysis focused on the impact of changes in the prices of key material inputs. Based on the findings, recommendations for the company’s management are formulated.