Analýza fixních a variabilních nákladů podniku JINPO PLUS, a.s.

Abstract

Resolution of the bachelor thesis is concerned with an analysis of fixed a variable costs in the company JINPO PLUS, a.s.which focuses on manufacturing and curving pipes. The first part concentrates on teoretical principals of classification of costs and their characteristics. It also deals with various methods of determining expenditure functions. In the second part, the company JINPO PLUS, a.s. is characterised and its financial situation is described with the help of financial indicators. Furthermore, an analysis of the current state of expenditure division is carried out, as well as a subsequent evaluation. In the last part is used classification method as well as method of the least squares, which reveals parameters of total cost as linear cost function.of created cost groups in company’s main focus. Finally, a recommendation for better identifying fixed and variable costs, their planning and for changing the manner of accounting, is proposed.