Plánování odbytových nákladů

Abstract

The subject of the bachelor thesis “The Planning Distribution Cost“ is the definition and the evaluation current methods of the planning distribution cost and presentation differences when planning direct and indirect distribution cost and asses the possibility of more accurate planning distribution cost. The first part focuses on general planning and budgeting, cost allocation of fixed and variable, direct and indirect. The second part discusses the characteristics of the planning distribution cost, the division of costs into direct and indirect, and these differences in planning. The last part is focused on the possibility of more accurate distribution cost.