Využití moderních metod řízení nákladů ve slévárenské výrobě

Abstract

This dissertation focuses on the issue of cost management in foundry production, with particular emphasis on the use of the Activity-Based Costing (ABC) method. The thesis aimed to design a methodological framework for the effective application of this method under the specific conditions of the foundry industry. The theoretical part includes a literature review mapping the current state of knowledge in the field of cost management and the use of the ABC method in industrial production, identifying research gaps – especially the absence of empirical studies focused on foundries. A mixed research approach was adopted in the empirical part, comprising a quantitative questionnaire survey conducted among Czech foundries and a qualitative case study carried out in a selected company. The results confirmed that the ABC method enables a more accurate allocation of overhead costs, supports informed decision-making, and optimizes the production portfolio. Based on these findings, a five-phase model for applying the ABC method was proposed, reflecting the specific characteristics of foundry production and including recommendations for integration with ERP systems. Verifying the proposed framework under real-world conditions confirmed its practicality and contribution to improving cost management efficiency. The dissertation thus provides a significant theoretical, practical, and educational contribution and establishes a foundation for further research in the field of modern costing methods in manufacturing.