Tvorba ceny v podniku pomocí kalkulačních metod

Abstract

In my thesis I write about KM Beta company. I deal with proces of creating prices, analize the strenghts and weeknesses of the firm and after that I compare created prices with rival companies. First part of the thesis includes describtion of KM Beta costs, caltulations, creation of prices, process of cteating plus/minus matrix, which I needed to determinate the strenghts and weeknesses. Second-practical part of my thesis includes prices of six major products of the company for 2012, which were created according costing formula and comparison of prices and costs over the last three years.In final part I analyzed the strenghts and weeknesses of the firm along with opportunities and threats. In conclusion I compared KM Beta´s prices with prices of rival companies in the domestic market.