Kalkulace a jejich využití v konkrétní společnosti

Abstract

The second chapter is focused at cost definition by financial and managerial accounting. The next section describes division of costs and the distribution structure of the entity at the organizational and economic structure. The end of the chapter contains the characteristics of revenues and their classification. The third chapter is focused on the calculation system, which includes the calculation methods, calculation formulas, dividing calculations depended on their contains; all the business costs or just a part, preliminary and final calculation. Selected company is analysed by calculation system in fourth chapter. Analysis of calculation formula and costing contract is the most important part of this chapter.