Řízení nákladů produkce plastových potrubních systémů ve společnosti GASCONTROL PLAST, a.s.

Abstract

The theme of my thesis is management of the costs of production of plastic piping systems in GASCONTROL PLAST, a.s.. In my thesis, I focused on one of the components of management - calculation. In the theoretical part I have used a specialised literature for definition of cost calculation, detailed description of individual types of production, calculation unit, general calculation formula, and I have defined the calculation procedures and methods used. In the practical part of my thesis, I outlined the characteristics of the company GASCONTROL PLAST, a.s., described the competitive environment in the market of plastic piping systems, clarified the product lines produced by the company, and specified the procedure of production of pipes. Further, I analysed the procedure for preparation of calculation of the manufacturing cost of PE 100 pipes carried out by the company with definition of individual dimensions. In subsequent text, I have proposed my own procedure for preparation of the planned cost calculation based on the general calculation formula commonly used by companies in practice. When preparing the cost calculation I used the calculation by division in combination with surcharge calculation. Based on the resulting evaluation I have prepared proposals and recommendations the application of which could be suitable for the company.