Identifikace a řízení nákladů ve společnosti Lanex, a. s.
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Strejc, Michal
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This thesis considers identification and analysis of costs of Lanex, a. s. company. The aim of this thesis was an identification and analysis of costs, which are arising in division SPJ 2 – Ropes and fibres and in subordinate centres of the company. Theory of Cost management is summarized in a theoretical part. This theory is applied in a practical part of thesis. Base for analysis is manager’s profit and loss account from 2009 to 2011.
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Import 11/07/2012
Subject(s)
Costs, Identification of costs, Cost management, Classification of expenses, Horizontal analysis, Vertical analysis, Cost–Volume–Profit analysis, Cost functions, Determination of cost functions, Analysis of strategic product groups, Operating leverage, Warranty costs modelling, Fixed costs, Variable costs, Establishment costs, concept of costs