Kalkulace nákladů na tepelné zpracování odlitků

Abstract

The main goal of modern industry production is implementation of production in required terms and required quality with minimization of costs. Basic and irreplaceable first products costs information is contained in cost calculation. The theses deals with heat treatment process costs during cast production in foundry VÍTKOVICE HEAVY MACHINERY a.s. Main goal of theses is comparing of cost budget for two different calculation units and recommendation of more accurate and more convenient method of both possible cost calculations of heat treatment process.