Návrh kalkulace nákladů vybrané společnosti technických služeb
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The aim of the thesis is to prepare preliminary cost calculations of the services provided for the company Technical Services of Hrušovany nad Jevišovkou, s.r.o. The theoretical part describes concepts from the field of costs and calculations. The practical part deals with cost breakdown and application of selected costing methods. In the evaluation of the compiled calculations, recommendations concerning the work with calculations and also recommendations for the cost controlling of the company are proposed.
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costing, costs, costing methods, costing formula, direct costs, indirect costs