Controlling nákladů ve strojírenském podniku

Abstract

The aim of this thesis is to propose a procedure for controlling the cost of the economic centres of machining engineering company. The first is from the available sources described the theoretical area of controlling. Followed by the characteristics of the company and further statistical analysis is performed, the analysis of variable and fixed costs, analysis of cost functions, calculate the tipping point and optimum cost values according to historical monthly data in January 2013 - March 2015. The aim is to create a more accurate cost model, the new allocation of fixed and variable costs for the calculation of contribution margins and the calculation covers the production, estimating the value of a tipping point, the optimal cost and future values of performance and cost items for the purpose of controlling and refining forecasts.