Hodnocení konstantních nákladů

Abstract

In my bachelor thesis I dwell on the assessment of fixed costs. To describe the theoretical basis of the fixed costs evaluation it is necessary to understand the term „costs“ and their classification. I focused on it in the first part of my thesis. The second part closely examines the current methods of fixed costs evaluation, their planning, monitoring and analysis. The third part describes the impact of changes in production volume on fixed costs. The fourth section is dedicated to the fixed costs´ accuracy improvement and my own suggestion of the fixed costs design and specification.