Analýza nákladů servisních činností

Abstract

The goal of the thesis is to give examples of possible solutions to reduce costs in the services Auto Heller, s.r.o. Ostrava. The work is divided into two parts, theoretical and practical. The first part includes basic concepts such as costs, types of costs, costs classification, introduction to controlling, horizontal analysis. The following practical part contains the characterization of the chosen company and analysis of costs four services Auto Heller, s.r.o. The results of the analysis are assessed in the practical part.