Analýza přímých odbytových nákladů společnosti Austin Detonator, s. r. o.

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Dupkalová, Kristýna

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The thesis is focused on the analysis of the direct cost of sales of the company Austin Detonator Ltd. The aim of this work is to analyze the significance and development of direct cost of sales in terms of the company Austin Detonator Ltd. The theoretical part contains the characteristics of the cost and definition of marketing activities. In the practical part the company, the analysis of the significance of cost of sales using the ABC method and the definition of direct cost of sales expenses in the period 2008 – 2012 for selected customers.

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Import 21/10/2013

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cost, direct cost of sales, ABC method, sales, analysis of direct cost of sales

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