Vliv nákupu komodit na hospodářský výsledek průmyslového podniku

Abstract

This paper examines the influence of buying commodities on profit of an industrial enterprise, which is engaged in wood processing. The problem has been studied in a series of interviews and analysis of internal company data. The analysis of internal data complemented by a series of interviews demonstrates that commodity products such as planks, boards, etc. have a marked influence on the company's profit. Pallets as the most profitable and important product have almost no influence on the company's profit. For improvements in the management of purchasing commodities the author of this paper recommends especially transferring price risk to the customer, because of simplicity and convenience in this particular company.