Návrh kalkulačního systému ve vybraném podniku
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis is focused on the design of a calculation system in a selected company. The theoretical part is devoted to the theoretical definition of costs and calculations in the literature. The practical part consists of an analysis of the current state of monitoring and planning costs and the current state of providing an information base for the calculation of cost calculations in the selected company. An important part of the practical part is also a critical evaluation, suggesting improvements and practical demonstration of this proposal to calculate a specific performance.
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Calculation, Calculation system, Calculation formula, Concept of costs, Classification of costs