Cenové kalkulace ve vybraném průmyslovém podniku

Abstract

This dissertation deals with application approach of cost management by a dynamic calculation, specifically using this cost-calculation in company S – PRASEK s.r.o. This dissertation consists of two main parts. Theoretical one sums basic concepts and it deals with theoretical basis for process of realizing this project. The specific cost analysis of the company is in the practical part of the thesis. The costs are sorted by the way of usage of the costs. The final cost-calculation and application of dynamic calculation and it’s evaluation is sumarised in the conclution of this thesis.