Kalkulace skutečných výrobních nákladů oprav a údržby energetických zařízení

Abstract

Calculations are an important tool for business and internal management. They are necessary for the estimation of production costs, for the limitation of costs and ultimately to control and analysis of production efficiency and profitability performance. Their analysis and summarization requires knowledge of direct and indirect costs (overheads). Given that overhead costs represent a significant portion of overall costs, and their size is constantly growing, it is necessary to manage their development and to set targets in their reduction. This thesis allocates overhead costs through two different bases. Assessing the choice of using a different allocation base calculations on the resulting performance of routine maintenance and repairs of power equipment.