Řízení variabilních nákladů

Abstract

The content of this thesis is the use of appropriate quantitative method to obtain information on the economic situation of the firm and on the basis of such analysis carry out the analysis of variable and fixed costs. Based on the analysis of costs thereafter derive a cost model that would best reflect the decisions of managers on short-term development of variable costs, fixed costs and profit. By means of the allocation of costs a prediction will be made on what the impact of executive decisions in relation to changes in production volume could be. The thesis is divided into two parts: theoretical part and practical part. The theoretical part focused on explaining the basic theoretical principles of cost characteristics, their division into variable and fixed, and the methods that can be used to establish these costs. The practical part is devoted to the characteristics of the company and an overview of its development costs and revenues in selected years. The quantitative methods, which serve the processing of the data contained in the financial statements, were used for analysis of costs and revenues. The data obtained were used for the analysis of a transition point. In the next chapter, an examination of the development of variable and fixed costs and theirs modelling costs at different production volumes was done. The last part consists of suggestions and recommendations.