Posouzení a stanovení systému kalkulací ve vybraném podniku

Abstract

The subject of this diploma thesis is to design a model of calculation of selected performances of ABC company, where the project of locks, which is realized at a specific production center, was chosen for evaluation. In-house calculations are made based on planned costs and recalculated using planned surcharges and planned tariffs, as well as current calculations based on current costs, but recalculated by planned surcharges and tariffs. Since no model has been created in the company to date to convert the planned values into actual ones, and thus the costs would be real, more accurate information about planned and current costs would be created, which would contribute to their better management and optimization.