Analýza struktury výrobních nákladů v konkrétní firmě

Abstract

This thesis is focused on an analysis of production costs and the characteristics of the current state of cost management in manufacturing companies. The theoretical part deals with the theoretical principles of cost classification, their definition, and the concept and characteristics of selected methods of cost management. The follow-up practical part uses the actual data of a particular manufacturing plant to analyze the current situation and means of cost management, to transform a generic allocation of costs into a purposeful one, and to perform subsequent applied analysis on the significance of production costs. The conclusion of the thesis offers suggestions and recommendations for improving cost management.