Analýza a optimalizace nákladů průmyslového podniku

Abstract

This bachelor thesis deals with analysis of variable and fixed costs in ArcelorMittal Energy Ostrava s.r.o. Its aim is to analyze the costs and the proposed optimization. The thesis consists of two parts, the theoretical part of an analysis of the literary sources dealing with costs. The practical part of the company after the presentation is focused on the analysis of variable and fixed costs and a description of the possible measures to reduce them