Analýza sortimentu prodeje společnosti pomocí nákladových kalkulací

Abstract

The aim of this dissertation work is to realize the analysis of company sales assortment by using casting methods and to specify how many and what products must company sell to reach the break-even point to maximize the profit and satisfy the condition of profitability to the extent 1.5%. In the theoretical part of the work is made the classiffication of costs according to the different points of view. Subsequently is graphically and mathematically described the break-even point and its use in assortment manufacturing. Further is the theory of cost calculation explained, with a focus on the individual types and methods of calculations. In conclusion there is presented a company eD systém Czech a.s. and the range of products, which is offered on the market, is characterized. In the practical part of the work the specific costs are identified which with the aid of absorbing method of calculation are allocated on the individual products within the selected brands. Then follow the calculation of the profit and profitability for selected assortment and the calculation of the break-even point for brand A-DATA, which assigned the loss. Detailed investigation is subjected a brand MSI, within which is calculated the break-even point, and the safety margin. Further is for a brand MSI by using the Microsoft Excel Solver program designed the optimal sale assortment, which maximizes the company profit and ensures the required profitability of 1,5%. As the last step the maximum discount is calculated which the company can on the individual products MSI offer.