Nepředvídatelné vícenáklady ve strojírenství

Abstract

The bachelor work deals with unpredictable additional costs that constitute partial proportion of costs which influence the total margin. The introductory part covers a theoretical study on the assigned topic which consists of a classification of calculations and costs, followed by a division of unpredictable costs in terms of predictability and unpredictability.The second part is practical and consists of a thorough description and collected data from a real production, as well as its evaluation and summary.In the summary there is a complete evaluation and quantification of the average value of unpredictable additional costs which makes, according to the processed data, 0.59% of the total turnover.