Kalkulace nákladů ve výrobním podniku
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Mišková, Ivana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The topic of the thesis is costs calculation in Manufacturing Corporation. Thesis is divided into 4 chapters. The first part explains basic terms together with the costing system, assigning costs to unit of calculation and there is also explained the significance and usage of calculation. The aim of the second part is evaluation of current calculating methods. The third part defines calculation of cost unit plan and final calculation. The last part is applied to methodology of overhead expenses distribution to cost unit with usage of modern methods called Activity Based Costing.
Description
Import 30/10/2012
Subject(s)
calculation, costing system, costing method, cost unit expenses, overhead expenses, Activity Based Costing method.