Časová závislost výroby formy ve slévárnách ve vazbě na výši nákladů

Abstract

This thesis deals with time dependence of mould production in relation to the level of costs. This issue is addressed in terms of two Czech foundries - DSB EURO, Ltd and Královopolská foundry, Ltd. The thesis is divided into a theoretical part, which defines terms related to costs, calculation and definition controlling. In this part there is also a chapter dealing with analysis, measurement of work and theories of foundry. The second part is practical, it focuses on characteristics of companies and analyzes their current state of tracking actual costs. Subsequently, a description of the methodology for determining the cost of mold production is accomplished. Based on the developed expenses model the costs in time-dependent production of three forms of Královopolské foundry, Ltd are compared. And then recording of a working day of a gang in DSB EURO, Ltd is realized. In the conclusion there is evaluated fulfilment of determined goals and gained outcomes, and also several suggestions on continuation of solved problems. Futher, some steps leading to increase of time exploitability and decrease of form-preparation costs are accomplished.