Analýza nákladů, výnosů a výsledku hospodaření vybraného průmyslového podniku

Abstract

This diploma thesis deals with costs and revenues analysis and analysis of economical results for period 2016 – 2021. The initial introductury of the thesis includes history of the selected company and the presentation of the contents of main business activities. The theoretical part deals with the definition of costs and revenues and their classification for the purpose of accounting statements, analysis and developments over the period of time. There is also clarification of individual levels of economical results, which are used for calculation of profitability ratios. In the practical part, the individual types of costs and revenues are definifed and their influence on economical results. Furthermore the analysis of labour productivity development, its comparison with the industry average and development of total personal costs. The analysis was also devoted to costs and profitability ratios. The aim of the thesis is analysis of the company costs, revenues and the profit situation, from the gained knowledge and company results are following recommendations on revenue oportunities, possible cost savings and increasing the labour productivity.