Plánování nákladů a výnosů

Abstract

Bachelor thesis is devoted to the topic of planning of costs and yields. In the first part costs and yields are split according to different aspects. The principle of the planning and the planning of costs and yields are analysed in the first part, too. In the second part I concentrated on a budgeting. I dealt with a budget from different points of view – a topic and a sort of a budget, a calculation of direct and mainly overhead costs. In the third part is the specification of principles in the planning of costs and yields by means of variances and the recommendation to start from the achieved facts.