Rozvrhování fixních nákladů na kalkulační jednice ve vybraném výrobním podniku

Abstract

The topic of diploma thesis is allocating fixed costs per cost unit in the selected production company. The theoretical part describes company XY. In this part are defined costs, their classification, scheduling costs with emphasis on fixed costs and subsequent charakteristic cost calculation. The practical part is focused on the analysis monitoring of fixed costs in company XY, subsequent assessment of the possibilities of more accurate monitoring fixed costs and their allocating on calculation units in production company XY.