Analýza a návrh kalkulačního systému společnosti United BG, a. s.

Abstract

The thesis is focused on drawing up the proposal for calculating system of United BG, a. p. Thesis includes calculations and theoretical explanation of their work. The practical part of the state made analysis current making calculations in the company. On that basis it is proposed to create the resulting calculation of the two basic performance of the company. Furthermore, the Direct Costing methodology used for determining the lowest price limit performance. On the basis of the processed annual budget costs of the company is set up preliminary planning calculation. The work also includes the compilation of the resulting calculation of actual costs for 2010 and preliminary calculations planned in 2011.