Cenová kalkulace vodního čerpadla s regulátorem hladiny

Abstract

The thesis focuses on the price calculation of a water pump with a level monitoring in the company ELEKTROKOMPONENTY AZ spol. s r.o. The thesis is divided into two main parts. The first part is theoretical and the costs are there theoretically defined and the theory of costing in the literature is discussed. The second part of the thesis critically evaluates the current methodology of costing for the pump with level monitoring in the company and then proposes measures to refine and improve the current methodology of costing in the company. The result of the thesis is a new type of costing for a pump with a level monitoring, created from a standard costing formula.