Kalkulace nákladů na zakázkovou výrobu

Abstract

This thesis Cost Calculations of Custom-Made Production aids to frame primary and final calculations and identify and quantify the costs that burden the production of first machine of this type. This thesis uses the methods of preliminary and final calculation, which are complemented by the methodology of calculation GIST. The next section of this thesis compare preliminary and final calculation. The metodology of calculation GIST is used especially to identify the costs that burden the production of first machine of this type, quantify the contribution margin and provide the total report. The last section is devoted to summary of the information obtained during the processing of this thesis.