Analýza tvorby výsledné kalkulace ve společnosti MASSAG Stamping a.s.

Abstract

The bachelor thesis deals with the cost calculations. The first part of this work is focused on the theoretical principles of creating calculations and the characteristics of the basic concepts. The second part deals with the evaluation of the current production price calculations at MASSAG Stamping a.s. This part contains among other things a description of the company characteristics of financial situation. Following the main theme of the thesis is in the final part devised a method for making final calculations in the company and assessed their usefulness.