Řízení nákladů ve vybrané obchodní společnosti

Abstract

This thesis in the theoretical part deals with the performance of the company TEPLOTECHNA Ostrava a.s. Describes the concept of costs, their breakdown, the cost breakdown of costs, classification of costs, cost-effectiveness costs and deviation costs. It also describes the cost centres, production cost centres, cost controlling, and calculation of costs in the company. In the practical part, the author focuses on the description and analysis of the current state of cost management in the last three years and on the specific performance of the undertaking. In the last section are made to the draft measures and evaluation about the possibilities of cost reduction in the selected enterprise.