Procesní řízení nákladů v podnikové praxi
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Janíčková, Hana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis is focused on Process Cost management in business practice. Objective of thesis is analysis of costs processing in chosen company and it is comparated with the methodology based on Activity Based Costing. The theoretical part is devoted to the basic types of costs, the characteristics of costs and the methods of calculating. In the practical part of the thesis is applied theoretical knowledge of Activity Based Costing and it is compared with calculations used in the company today.
Description
Import 26/06/2013
Subject(s)
costs, cost calculation, methods of cost management , process cost management, Activity Based Costing, operative management, strategic management