Kalkulace nákladů pro vyhodnocování ziskovosti zakázek

Abstract

The aim of the diploma thesis is the costs calculation processing by means of Activity Based Costing (ABC) methodology for evaluation of the profitability of orders and comparison with the calculation method used in the company ATES, spol. s r.o. The first part of this diploma thesis deals with the characteristics of the selected company and the theoretical processing of costs and cost calculations. The second practical part analyzes the used calculation system in the company and proposes the costs calculation by means of the Activity Based Costing methodology. In this practical part is also the comparison of both methods and the end of the diploma thesis belongs to the evaluation of the ascertained findings.