Plánování a vyhodnocování režijních nákladů

Abstract

The topic of this thesis is the planning and evaluation of overhead costs. Costs are very important theme of each company, as well as determine the total profit of the company. This paper discusses the overhead costs on a theoretical level. It describes their importance, their influence on the calculation. Options are also characterized by their precision and how they should be planned and evaluated. Overheads are an essential part of the calculation, the calculation shows the price of a product on the market. Therefore, you must always ensure that the costs were always carefully planned and reviewed.