Kalkulace cílových nákladů ve Slévárně oceli společnosti VÍTKOVICE HEAVY MACHINERY a.s.

Abstract

The main subject of this thesis is calculation of target costing. It is divided into two sections. The first chapter describes theoretical background of costs and calculations. Furthermore, it is followed by definition of calculations of target costs. The examination part is devoted to analysis of current state of dealing with calculations in steel foundry of VÍTKOVICE HEAVY MACHINERY a.s. The main objective of this thesis is proposal of using costs calculations for the purpose of calculations of target costs in this company.