Analýza a řízení nákladů ve společnosti VJAČKA, spol. s r. o.

Abstract

Theme of my diploma thesis is Analysis and Cost Management in the company VJAČKA, spol. s r. o. As part of the problem then the comparison of two selected contracts. The aim of this thesis was to compare two selected contracts of company VJAČKA, spol. s r. o. in order to evaluate the set costing system in this company. In the first part of this thesis, I focused on theoretical bases of this problem, especially on cost calculation. In the second, practical, part I characterized this company and analyzed in detail values of statement of profit and loss and calculation of price calculation of individual products that are part of a specific contract. Necessary information was obtained from publicly available data and internal documents of the company. In conclusion, I compared the selected contracts, evaluated briefly calculation system of this company and recommended measures to effective cost management.