Sestavení rozpočtu ve výrobním podniku

Abstract

This bachelor thesis examines the problems of budgeting in budgeting in manufacturing enterprises. The main objective of this thesis is to assess the possibility of faster and more accurate budgeting of expenses and revenues. The thesis first described the basic distribution and explanation of costs. Subsequently, an assessment of current methods of planning overhead costs and planning metodology defined unit costs. The budget sets out all enterprise funds and what will be used. Unit costs are all direct costs of producing the product. Overhead costs for running the company are included in the final price of the product.