Stanovení a posouzení alokace nákladů výkonům ve vybrané obchodní společnosti

Abstract

This bachelor thesis is focused on problematics of cost allocation in chosen business company. In the theoretical-methodological part, the theoretical basis of cost allocation was defined and selected cost calculation methods were presented on the ground of specialized literature. In the practical part of this thesis, the calculation system used in selected company was described as well as presented calculation methods were applied. Generally speaking, when choosing the calculation method, desired information about output costs should be considered in compliance with the purpose of managerial decision. Based on results of the practical part, variable costing method may be recommended to selected company, because of the possibilities to continuously control the cost economy and to make operational decisions. In the practical part, there were used such methods as description, analysis, explanation, comparation or abstraction.