Rozvrhování režijních nákladů střediska Slévárna

Abstract

This diploma thesis deals with budgeting of overhead costs of the Slévárna unit through production overhead rate setting. The new rate setting should reflect the real distribution of overhead expenses within the units of the cost unit Slévárna in a more efficient manner. The cost unit Slévárna presently uses not more than two overhead expense rates for product price calculation in the Čistírna workplace, which distorts the reported expenses of each of the five workplaces of the unit. The ideal solution might thus be a proper overhead expense rate for each workplace.