Problematika rozvrhování režijních nákladů a její řešení v průmyslovém podniku

Abstract

This Diploma thesis is focused on allocation of the overhead production costs by application of the Activity Based Costing method within Teva Czech Industries s. r. o. enterprise producing the curative substances and medical preparations. The thesis consists of both theoretical and practical parts and conclusion. The theoretical part describes general principles of the Activity Based Costing method utilization as well as the ABC Method application in scheduling overhead costs of secondary centres into principal centres and in scheduling overhead costs of principal centres into costing units. The practical part is devided into two parts, analytical and project ones. The main goal of the analytical part is to assess current situation of the cost management. In the project part an optimisation of discovered insufficiencies is outlined.