Využití kalkulací nákladů ve výrobním podniku

Abstract

The topic of the bachelor thesis is cost calculation in the production enterprise. Thesis is divided into three main chapters, types of calculations, calculation methods and assessing the possibilities of cost calculation in the production enterprise. The first part defines the basic concepts and costs system and describes the different calculations depending on the time period for which they are intended. The second chapter deals with the various calculation methods, including their potential applications in enterprises. The third chapter is devoted to the actual use of the calculations in enterprises.