Komparace přirážkové a ABC metody kalkulace ve farmaceutické výrobě

Abstract

The subject of this bachelor thesis is to analyse cost calculation methods by the overhead costing and Activity Based Costing method of cost calculation. The aim of this bachelor thesis is to compare these methods of cost calculation in a pharmaceutical production. The bachelor thesis is divided into a theoretical and practical part. In the theoretical part there are explained basic concepts of theory of costs and calculations, there is also closely described the overhead costing and its usage. The Activity Based Costing method of cost calculation and its procedure of application are characterized as well. The comparison of both methods of cost calculation is performed in the end of the theoretical part. In the application part there is described the corporation profile, its organizational and economic structure and described the procedure of cost calculation creation by the overhead costing and Activity Based Costing method of cost calculation. According to the cost calculation methods are calculated costs of chosen products. In the end of the application part there are evaluated both methods of cost calculation of given company and it was found the identical and different marks of these approaches to the creation of cost calculation.