Plánování a vyhodnocování fixních nákladů

Abstract

Bachelor thesis is devoted to the topics of fixed cost planning and evaluation. In the first chapter fixed costs are divided according to variol aspects. Issues of remnant fixed costs, plans creation, corporate and department budgets are also analyzed in the first part. Second chapter describes issues of remnant fixed costs and thein causes. In the third charter the comparison of variol methods of making more accurate evaluation of fixed costs in the production facility is conducted. To reach more accurate results I recommend substituting single index by influences system already during planning phase.