Posouzení a stanovení fixních a variabilních nákladů vybraného podniku

Abstract

The objective of the bachelor´s thesis is assessment and determination of fixed and variable costs of the chosen company in certain period, by selected methods used to determine the parameters of a linear cost function. The thesis consists of a theoretical and application part. The theoretical part focuses on the definition of basic concepts, classification of costs and different costing methods. The application part contains characteristics of the selected company, an application of selected cost methods for determining fixed and variable costs and evaluating them.