Analýza nákladů

Abstract

In my bachelor thesis I dwell on the theory of cost analysis, namely the variance cost analysis. For describing the theoretical base of the variance cost analysis it is necessary to understand the term „costs“ and their classification. I focused on it in the first part of my thesis. In the second part I follow the particular steps of variance cost analysis, it means the assesment of standards, finding the attainments, quantification of variances, analysing of variances and evaluation. In the end I introduce my own opinion of these questions with the proposal of potential next possibilities of this analysis.