Analýza výnosů, nákladů a výsledku hospodaření za sledované období

Abstract

Every company, whether it is engaged in trade or business activity should monitor and analyze revenues, costs and profit and their development. This thesis is worked for the company KOKAM, Ltd., whose main activity is the quarrying and sale of its products. At the beginning of the thesis briefly describe the company KOKAM, Ltd. The theoretical part deals with defining the concepts of revenues, costs, profit, vertical and horizontal analysis and theoretical definition of ratios such as cost ratio, the relative change in expenses, return on sales and return on costs. The practical part contains an analysis of actual revenues, costs and profit of the company appointed. The final section summarizes the results of the analysis and suggest methods to improve the economic results of the company KOKAM, Ltd.