Nákladový controlling

Abstract

This thesis is focused on cost controlling. The first part is dedicated to the description of the monitoring, its activities, functions and objectives. Further in the thesis, present tools and methods of cost controlling are defined. More attention is focused on costs as the most important component for the compilation of the calculations and budgets. In the following part the emphasis is laid on the calculations which belong to the most widely used monitoring tools. Next are the budgets and the evaluation of using the flexible budget of variable costs. The last part is dedicated to the production capacity and the assessment of the cost monitoring possibility from the perspective of its usage. Just the maximum utilization of production capacity is currently one of the most important ways to ensure the production efficiency.