Posouzení využití výrobního zařízení z hlediska nákladů a variabilní marže

Abstract

Title of thesis: Assessment of Using Production Equipment from the Cost and Variable Margin Point of View Name of student: Bc. Markéta Kvapíková The aim of this Master’s thesis is to construct calculations that should help the company EVRAZ VÍTKOVICE STEEL, a.s. make a decision, whether to accept the additional quantity of orders at reduced price or not. Based on this fact, the aim of the thesis is to determine the value of resulting margin at the production level of the company. The subject of the assessment is 3,5 Four-High Rolling Mill. In the theoretical part the following terms are defined - enterprise, manufacturing enterprise, manufacturing process, revenues, costs and their classification from different perspectives, costs function, methods of determining the costs function, decision tasks, break-even point and selected economic indicators, which are closely related to the break-even analysis. Theoretical findings on the Plate mill are provided in the practical part. There is introduces company, 3,5 Four - High Rolling Mill, consisting of two push furnaces. The default assumption of calculations is production of 40 kt of the Rolling mill per furnace. For the additional quantity of production the second furnace is used and when calculating we have to take into account the increase of fixed costs. The practical part is divided into several subtasks, which resulted from request of the company. First the amount of the fixed and variable costs of the two furnaces is determined, which then serve as input data for the quantification of selected economic indicators in individual tasks, among which is the calculation of the average cost of average selling prices, margins for different levels of production, break-even point, limit of fixed and variable costs etc. The outcome of the thesis is calculations of the above mentioned tasks.