Srovnání nákladů na dodavatelsky zajišťované zakružování plechů s náklady kalkulovanými na toto zakružování s využitím nově pořízeného vlastního výrobního zařízení

Abstract

The bachelor thesis addresses, within the company SKO, spol. s r.o., a comparison of the costs of outsourced plate rolling with the costs calculated for performing the rolling using newly acquired in-house production equipment. The first part of this thesis focuses on theory, where costs and the issue of cost calculation are theoretically defined based on professional literature. The second part of the thesis determines the actual costs of plate rolling at external suppliers and performs the calculation of own costs in the case that this aktivity would be carried out in-house using the newly acquired machinery. The result of this thesis is a comparison of these costs and their critical evaluation, followed by a proposal for potential cost reduction of plate rolling using in-house machinery.