Kalkulace hutních výrobků ve společnosti TATRA METALURGIE a.s.

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Vysoká škola báňská - Technická univerzita Ostrava

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The main focus of this bachelor thesis is product cost calculation analysis. Theoretical part covers defining costs and their characteristics based on literature sources. Next chapter is devoted to calculation system and methods. The practical part analyzes current product calculation method in TATRA METALURGIE, a.s. The goal of this thesis is to analyze current product calculation method and to suggest improvemens of this method in the company.

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Calculation, cost calculation, calculation system, costs, target costing, planned calculation, product cost calculation

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