Analýza a návrh aplikace teorie bodu zvratu v podmínkách společnosti Autodílna - Bartok

Abstract

This thesis focuses on the analysis and application proposal of the theory of break even point in company – Josef Bartok. It made the classification of expenses into fixed and variable component of the classification method of analysis found a linear cost function parameters and then calculated the critical business sales and related important indicators. Identified critical information on the amount of revenue can be used for planning the necessary minimum sales performance for security lossless activities for development of future plans to achieve planned operating results, the derivation of maximum permissible limit as fixed and variable unit cost for security at least lossless activities, and these bases to carry out any measures to reduce costs in the company.