Kalkulace nákladů výkonů a jejich využití ve vybraném podniku

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Vysoká škola báňská - Technická univerzita Ostrava

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The bachelor thesis provides actual information about the costing systém which is used in ABC s.r.o. In this work there are characteristics of the methodology of calculations and calculation techniques which are explained on specific examples from practice. The objective of bachelor thesis Cost Calculation of Products and its Use in Selected Company is to set the planned calculation of a particular performance for a predetermined period, including the final assessment of the defined calculations used by the company.

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Costs, calculation, calculation formula, costs allocation, surcharge calculation.

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