Stanovení a posouzení vlivu alokace nákladů výkonům ve vybraných případech

Abstract

Bachelor thesis is focused on the issue of costs and calculations. The aim of this thesis is to analyze and assess the impact of cost allocation, especially the impact of allocated indirect overhead costs, on the calculated profit of individual contracts of a specific company in a selected period. Calculation represents an indispensable basis for any business decision; therefore, it is necessary to ensure its accuracy and informative value. However, this can be influenced by the use of various allocation bases or calculation methods. Based on calculations compiled in the practical part of this thesis, several important findings for practical use of calculations in companies can be drawn, including the fact that it is very important to respect the purpose of using calculations and to avoid using only one method of calculation or only one allocation base. From the calculations provided, it is apparent that using the wrong method of calculation can lead to distorted conclusions. Therefore, it is crucial to establish the intended purpose of the calculation and think of the decisions that should be made based on the calculation before assembling one. Generally, the use of absorption calculations is recommended for long-term decision-making and pricing. On the other hand, non-absorption calculation methods are more appropriate for making decisions regarding which contracts should the company give up or focus on.