Kalkulace cílových nákladů
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Authors
Sikora, Jan
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Objective of the bachelor thesis is to evaluate the importance of target costing and evaluate its advantages and limitations. The first part describes the general breakdown of costs. There are described problems and principles of cost allocation to subject of calculation, some structure of calculation formulas and itself costing system. The second part is focused on the target costing on its creation and assessment of its significance. The last part is the evaluation of the advantages and limitations of target costing.
Description
Import 21/10/2013
Subject(s)
target costing, kalculation, costs, costing, cost allocation, costing system, costing method, calculation formula, target price, target cost, target profit