Aplikace metody ABC v podniku se zakázkovou výrobou a vlastním vývojovým střediskem

Abstract

The Activity-Based Costing method is currently considered as a modern costing method, despite the fact that implementation efforts run across all the industries for several decades now. This doctoral thesis deals with practical solutions for the specified method in a company with custom manufacture and own development centre, which is not usually part of manufacturing companies. The theoretical part of the thesis addresses the basic terms and principles of cost management in the company, types of costing and costing methods, and analyses in detail the theoretical processes used in development of the ABC costing method. This extensive literature and expert search includes the description of forms and possibilities of use of the ABC method in practice by industrial companies; the search results show that the companies with custom manufacture prefer traditional costing methods, as they are afraid of increase in costs and time-consuming implementation of the ABC method. The search also shows that no methodological approach of use of the ABC method by a company with development centre has been described so far in a manner as described in this doctoral thesis. The practical part provides the analysis of the current costing method, the cost analysis and the detailed description of the process used in development of the ABC costing in the analysed company. At the same time, the verification of use of the method was performed, the potential drawbacks were identified and the data collected in determining the costing, using the ABC method, for product „Drive unit-sliding globe II” was compared. In conclusion, the general methodology for the process used in development of the ABC method, and for the use of the ABC method, in companies with custom manufacture was formulated; and scientific and practical benefits of the thesis were defined.