Kalkulace nákladů ve vybraném podniku

Abstract

This thesis contains overview of estimating tools and techniques used for administration of corporate charges. In this work the particular approaches to conception of charges, philosophy of administration and optimalisation of charges are analyse as well as the effective procedures leading to abatement of charges are illustrated. Individual tools and techniques are in the abmits of work clearly introduced. In this thesis are described and criticaly advised as traditional concepts of calculation of the charges as well as modern and managerial tools and methods. Specific attention is here devoted to concept Aktivity-based costing where is introduced the complex metodology of this calculation. The aim of this work is to clearly introduce the individualy described processes and concepts and to nominte them for usage in concretecorporation.