Kalkulační přesnost v podmínkách proměnné výroby v elektrotechnickém průmyslu

Abstract

This master’s thesis focuses on the construction of a cost model for a manufacturing plant with the aim of quantifying a cost behavior, identifying key determinants and specific characteristics, and, on this basis, formulating recommendations to improve the efficiency of plant operations. The theoretical part of the thesis defines the concepts relevant to the research problem, in particular the principles of cost function construction and relevant related concepts, including transfer pricing. These theoretical approaches are subsequently applied in the empirical part as a methodological framework for achieving the stated objective. The empirical analysis is based on internal data of the manufacturing plant, including operating costs, information on production volume and structure, and the utilization of production factors. The data are transformed into an analytical dataset enabling modeling of the relationships between costs and performance variables. Based on these data, a cost function of the manufacturing plant is constructed in the form of a multiple linear regression model, which allows for the estimation of fixed and variable cost components and the quantification of cost sensitivity to changes in production volume. The final cost model demonstrates a high level of explained variability and statistical significance of the key explanatory variables. The resulting model provides a comprehensive understanding of the plant’s cost behavior and enables the identification of key factors influencing cost levels, including the effects of production variability, capacity utilization, and production structure. Inefficiencies and deviations from the expected cost pattern, which have a direct impact on operational efficiency, are also identified as a part of the thesis. Based on the findings, specific recommendations are formulated to improve cost management and enhance the transparency of cost relationships. The contribution of the thesis lies in the development of a data-driven cost model applicable to performance management, as well as in providing a deeper understanding of cost dynamics in the context of real-world manufacturing operations in the electrical engineering industry.