Metodika zpracování kalkulací výrobků pro cenová jednání
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Vysoká škola báňská - Technická univerzita Ostrava
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The diploma thesis focuses on the current methodology of calculation of price calculations in BUČOVICE TOOLS, a. s. The thesis consists of two parts. In the theoretical part, costs and calculations are defined in the professional literature. The practical part describes the analysis of the current state of calculation processing in the selected company. Subsequently, the work shows a critical evaluation of the results of the analysis carried out and proposals for its improvement.
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Costs, fixes costs, variable costs, price calculation, calculation methods