Proces výpočtu krycího příspěvku ve vybraném průmyslovém podniku

Abstract

A subject of this thesis is to analyze a method of calculation of allowance in a selected heavy industry enterprise, and to suggest its improvement. In the theoretical part of the thesis, the selected enterprise is described, and current views of manager accounting and calculation methods are summarized.

In the practical part, the calculation process of allowance is analyzed based on an implemented order, which serves as a background for pricing. Weak points of this process are defined, and based on these weaknesses a procedure for this type of calculation is proposed.