Analýza využití kalkulačního systému ve vybrané obchodní společnosti

Abstract

The topic of this master’s thesis is the analysis of costing system use in selected business company. The main objective is, based on theoretical knowledge, to conduct a comprehensive analysis of the current costing system, evaluate its effectiveness from the perspective of cost management and subsequently propose specific optimization measures leading to more accurate pricing and overall improvement of the company’s economic management. The conducted analysis revealed process deficiencies in data transfer and a high cost burden associated with specific production. The outcome of the thesis consists of proposals for data integration of information systems, reduction of labor intensity through a strategy of aggregated semi-finished product production, investment in a photovoltaic power plant and the introduction of differential pricing with a guaranteed minimum profit.