Aplikace metody Target Costing ve společnosti Elprom service s.r.o.

Abstract

This thesis focuses on the Target Costing application method in the company Elprom Service s.r.o. They are characterized by calculations including calculation of Target Costing and procedures for the processing. In addition, costs are classified and made their analysis on overhead and unit components. The task also gives characteristics fotovolatických systems. The calculation of basic variables calculation Target Costing as the target price, target profit and total target costs and compare them with the cost of contractor. Based on the lessons learned can be used to calculate the planning cost savings while ensuring the required efficiency of individual contracts in the company.