Aplikace teorie bodu zvratu v podmínkách vybraného podniku

Abstract

The objective of the bachelor’s thesis is to identify, assess and evaluate the results of practical application of breakeven point analysis in the specific conditions of the chosen company in years 2011 through 2013 by identifying and establishing the limits of fixed and variable costs. The thesis is divided into theoretical and application part. The theoretical part contains classification of costs, clarifying the nature of cost models and especially description and process of breakeven point analysis. The practical part contains the basic information of the chosen company, application of breakeven point analysis and subsequent evaluation of the results of this analysis.