Využití kalkulací pro řízení nákladů

Abstract

The theme of my bachelor thesis is focused on the utilising of calculations for the cost management, the field very important especially nowadays. The current methodology of the computation of the product calculation is defined in the thesis and the importance evaluation of calculation using is effected there. (The work is defined by the current calculation methodology for calculating the product and the importance of using an assessment calculations). The main objective of the thesis is the consideration of possibilities how to utilise the calculations for the cost management in the manufactoring companies. This consideraton is effected from the view of utilising of differential calculation methods in economy management for the transfer prices fixing, for the creation of background papers intended for the price negotiation, for individual costs planning and variable costs evaluation.