Cenové kalkulace výrobního podniku
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The diploma thesis is focused on the analysis for the price calculation in the selected company. It consists of theoretical part and practical part. The former deals with the theoretical definition of cost and theoretical calculation based on literature. The latter deals with an analysis for the situation of calculation in the selected enterprise. Subsequently, the thesis mentions the current situation of calculation in the given company, and then the proposal of its improvement.
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Costs, cost classification, cost allocation, price calculation, calculation method.