Tvorba ceny výrobku v průmyslové firmě

Abstract

The thesis deals with the issue of product price formation in the medium to large enterprise with a focus on mass production especially metal furniture. The aim of the thesis is to point out the weak points in the calculation of product costs and, on the example, show a possible solution and overall simplification of the processing of preliminary calculations in the company.

The first part presents the theoretical aspects of cost-benefit distribution. There is a detailed breakdown according to different views and their assignment in managerial accounting. There are also mentioned and detailed principles of basic calculation methods.

The next part is a detailed analysis of the current method of processing the preliminary calculation in Kovona System. There is presented a form used for the creation of almost all preliminary calculations, which are created on the technical section.

In the last part, the problematic places in the calculation of the calculation are elaborated on a practical example. There are suggestions for modification, simplification and improvement of preparation of product calculation and also the proposal of implementation of a database application, which IT department is able to prepare.