Lokalizace výroby podniku SLADOVNY SOUFFLET ČR, a.s.

Abstract

The diploma thesis is focused on profitability evaluation of production localization of selected company. The aim is to evaluate process costs, to transfer part of the production from a plant which is located in an unsuitable locality in term of the transport costs and reaching of economic effect for the company. First part of the thesis is focused on theoretical and methodological solutions which are related to the topic, second part consists of introduction of selected company which is then economically evaluated. For evaluation of the process costs is used a process analysis and a method of ABC analysis. Outcomes of the analyses are evaluated from the level of process costs point of view and after a transfer of part of the production is carried out a recalculation which shows saving of total logistic costs of the company. Based on this fact is then proposed the transfer of part of the production into locality with more suitable availability of transport. Herewith the company reaches saving of total process costs and thus is reached the initial goal of achieving economical efficiency.