Objektivizace podkladů pro manažerské rozhodování provozu tažírny trub

Abstract

The subjekt of this Thesis is to calculate a break even point of production of precise tubes and tube arcs for two production options. In the theoretical section there are descriptions of a tube drawing technology, tube extrusion and neaten of tube arcs technology, expences, costs, contribution margin and break even point calculations. In the practical part there are contribution margine and break even points for two production options calculated. There is also validation of empirical classification of fixed and variable expenses by using methods of statistical analysis.