Řízení nákladů ve vybrané společnosti

Abstract

The aim of this thesis „Management costs in selected company“ is to carry a cost analysis in a selected company and to draw measures leading to cost reduction. The theoretical part mainly deals with costs, cost analysis, absorbing costing, and economic structure of an enterprise. The practical part presents the cost analysis of the company LIFT SERVIS, s. r. o. with a view to cost effectiveness and profitability using cost economy indicators both of the company as a whole and of the particular accounting centres of the company. Moreover, the thesis indicates the costing system of the company, the comparison of cost-allocation base and the suggestion for cost-allocation base changes.