Kalkulace nákladů ve vybrané průmyslové společnosti

Abstract

This dissertation looks into the sense and the application of the cost calculations. In first part is described the calculation system theoretical principles and it is the starting point for second, practical part, which describes the industrial company and its used calculation methods. The major dissertation substance is the proposal of the computation improvement of the cost calculations in the chosen industrial company and the results comparison of the present firm calculations to the new proposal.