Analýza nákladů ocelárny společnosti VÍTKOVICE HEAVY MACHINERY a.s.
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Skočová, Kateřina
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this thesis is to analyze costs in steel plant. To understand this issue it is necessary to understand what they represent costs. In the first part of this paper explains the concept by comparing costs from different authors mention their basic concepts and doing costing, then characterize the cost-volume profit.
In the second section I focus on the structure of specific enterprise's costs, calculation based on the information and compiling the cost-volume profit, which then evaluate.
In conclusion, I present recommendations to the assortment company should focus on production to increase profit.
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Import 26/06/2013
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costs, cost-volume profit, fixed cost, variable costs, company, steel, production