Sestavení a využití kalkulací úplných a variabilních nákladů v podniku

Abstract

The thesis is focused on the Calculation of the Full and the Variable Costs of individual products of the firm Kuberg s.r.o., with regard to their specific use in the conditions of the selected company. The theoretical part deals with theoretical principles of classification of costs adjusted for the calculation and above are summarized theoretical knowledge of defining and compiling cost calculation. In the following practical part on real data concrete production company analyze the current state and governance costs, transform generic classification of costs on purpose, and subsequently performed assembly of full and variable costs calculations. At the conclusion of the thesis are elaborated different ways to use calculations.