Analýza provozních nákladů firmy Výtahy Pardubice, a.s.

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Kudrnová, Lenka

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The thesis contains analysis of operative costs of Výtahy Pardubice a. s. Černá za Bory. Method used is vertical and horizontal analysis of key cost accounts during 2007 – 2009. Integral part of the thesis is proposal for costs optimization, event. evaluation of such optimization where it has been implemented already, taking into account economic and operational evetns, which influenced the company during the given period.

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Import 04/07/2011

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costs, costs split according to different views, operative costs, accruals, costs analysis, costs optimization

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