Posouzení a návrhy na zlepšení procesu plánování výnosů a nákladů ve výrobní společnosti

Abstract

The purpose of this bachelor’s thesis is to assess a planning process in chosen manufacturing company, particularly in revenue planning, planning of material costs and personal planning. The second part of this thesis contains a definition of costs and revenues, which is accompanied in the third part by a definition of the planning process itself. This is subsequently applied to the current process of planning in the selected company. The last part of this thesis is dedicated to suggestions to improve the process, these suggestions are supported by graphic processing and possible impacts of mentioned changes.