Klasifikace nákladů ve výrobním podniku

Abstract

The topic of the bachelor thesis is Classification of expenses in a manufacturing corporation. The theis is divided into three main chapters. These chapters are named as Classification of expenses, Variable and standby expenses, Break-even point and evaluation of possible usage of classification of expenses in a manufacturing corporation. The first chapter deals with the term Expenses as it is, the structuring of expenses by aspects of purpose, by kind, by reference to output, by responsibility for their origin and by need of decision making. The second chapter deals with the variable and fixed costs and the break-even point. The third chapter deals with the evaluation of possible usage of classification of expenses in a manufacturing corporation by aspects of structuring expenses to variable expenses, standby expenses, individual expenses and overhead expenses.