Analýza a zpracování rozpočtu režijních nákladů

Abstract

The thesis is focused on the budget overheads. The theoretical part describes the basic concepts of the chosen areas, such as costs, revenues, profit and break-even point. Another chapter is focused on the general characteristics of budgeting, the kinds of budgets in traditional and modern forms, the budget overheads and compilation methods. In the practical part are made the analysis and budgeting overheads in the chosen companies.