Kalkulace výrobků ve vybraném výrobním podniku

Abstract

The aim of this thesis is to clarify basic terms related to calculations, its computation and calculation system analyzation in particular production plant and to assess possibility of calculation method specification in that particular production plant afterwards. Thesis is divided into 4 chapters. The first chapter characterises particular production plant. The second chapter defines basic terms in calculation area, calculation system, costs alocation of calculation object and basic division of calculation methods and computation of particular methods. The third chapter is focused on calculation principles and analysis methods of plan and operation calculations used in particular production plant. In the last chapter, there is described posibilty of methodology specification of computation of calculation in particular production plant with ABC calculation.