Analýza systému kalkulací nákladů varhanních nástrojů společnosti Rieger – Kloss varhany s.r.o.
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Do, Radek
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This work deals with analysis of the cost calculation systém, exactly in Rieger – Kloss varhany s.r.o company. Part of this analysis is approaching the economical situation of company and theoretical outlining the production of organs. The purpose of this work is a proposal for changes in cost calculation that company could manage it's economy, have detailed overview of the parts of calculation formula and know minimal bid price borders. Calculation of administrative and production expenses is changed and set calculation of semifinished product wage. Costs are divided to fixed and variable part and is determined contribution margin with bid price calculation.
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Import 04/07/2011
Subject(s)
calculation, costs, Direct Costing, Rieger – Kloss, organs, administrative expenses, production expenses, sales expenses, bid price, fixed and variable costs.