Výpočet nákladů na držení zásob ve výrobním podniku
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The main objective of the Bachelor thesis is the assessment of the options cost calculations depending on storage conditions. In the first part of the theoretical definition of inventory is done, further assessment of the capabilities of the calculations on the holding of stocks depending on the conditions of its storage. The following is the definition of the costs of holding inventory definitions in the literature. The result of this work is the choice of the methods of calculation of the cost of holding inventory depending on the conditions of their storage, comparison of methods for calculating the costs of holding inventory and determine the advantages and disadvantages of neposledně proposal for a methodology of calculation of the load on the holding of stocks depending on the conditions of their storage.
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Import 02/11/2016
Subject(s)
The cost, Stocks, Activity Based Costing, Storage, Inventory classification.