Kalkulace nákladů ve společnosti OKK Koksovny, a.s.

Abstract

This thesis, in its theoretical part, aims to explain individual expressions which refer to specification of costs and creation of calculations as well as to give an idea of formulas and methods of calculations which can be employed in particular types of manufacturing plants. Thereafter, in its practical part, the thesis conducts a survey of definite production process, provides computation of a break event point and computation of calculations to capacity and assessment of employed calculations.