Řízení nákladů ve společnosti AMTP, a.s.

Abstract

The topic of the thesis is cost management in selected company. The theoretical part consists of a description of basic areas related to the cost management, which are the concepts of accounting subsystems, cost classification, costing and cost deployment. The analytical methods and procedures in relation to the cost management, such as analysis of available documents, horizontal and vertical analysis, ABC analysis and management of deviations, are also defined. The practical part consists of analysis of company’s cost management system, followed by the analysis of the results of the selected process and analysis of the achieved results in relation to the objectives. The final part of the thesis consists of an evaluation of the identified facts and set out proposals for measures to improve the current situation.