Analýza nákladů výrobní technologie ve vybrané společnosti

Abstract

In the submitted work, there is a cost analysis of hops processing conducted and there are saving possibilities proposed in Chmelarstvi, Zatec cooperation. The plant holds the monopoly right to hops processing in the Czech Republic. The plant consists of two hops processing lines 120 and 110. The hops are pressed and processed into the pellets of type 45 and 90. The thesis is focused on processing of hops type 45, which is the most complicated and represents the main part in the whole granule production. The first part describes the characteristics of the plant processing hops. Consequently, there is a technology of hops processing described. In the next part, technology cost analysis divided into direct, indirect costs and overall analysis is conducted. The conclusion of the thesis specifies measures for improvement and efectiveness of hops production.