Analýza kalkulací výrobků malé firmy z odvětví strojírenství

Abstract

The topic of this bachelor thesis is the analysis of product calculations of a small company operating in the engineering sector. Calculations are needed in the company because they are used to set the final price for the customer. The aim of this work is to analyze the calculations in a small company and to suggest recommendations for their adjustment. Further, evaluate the health of this company by selected indicators of financial analysis and then compare it‘s values within the industry in which it operates. Additionally, products with the largest share of revenue are found. Five of the products the company manufactures are selected for which calculations are made. First, the calculation is done retrospectively and then the surcharge calculation is made. The final product prices of the surcharge calculations are then compared to sales prices. From this comparison, we can say for which products the company could set a larger margin and for which it would have to reduce the margin. Finally, the company is offered a proposal to use the calculations.