Cenové kalkulace ve výrobním podniku KPB INTRA s.r.o.

Abstract

The main objective of the thesis is price calculation of a custom production in company KPB INTRA s.r.o. Bučovice. The thesis consist of two parts, first is theoretical part and second is practical part. In the theoretical part are defined theoretical knowledge about costs and calculations in scientific literature. The practical part is focused on the analysis of the current state of proccesing custom calculations in the selected company. In the final part performed the critical evaluation of the results of the analysis and there is several options of refinement and improvement actual methodology.