Analýza ekonomiky vybraných výrobků produkčního procesu společnosti AZX, s.r.o.

Abstract

The aim of this bachelor thesis is to analyze the economics of selected products of the production process in AZX company Ltd. This analysis is performed on the basis of calculation of variable costs and the theory of the contribution margin. Theoretical part of this bachelor thesis is focused on characteristics of small and medium business, production management, classification and costing. The practical part is focused on characteristic enterprise, the structure of production, technical service for the production, analysis of product structure, the final evaluation and suggestions for improvement. Manufacturing enterprises occupy an important place in the small and medium business. They are able to respond flexibly to market changes and customer requirements. Processing of this work I have expanded my knowledge and understanding in this sector and this analysis will be used for optimizing the production structure, which was not only aim of this work, but my studies at University.