Controlling zásob ve výrobním podniku

Abstract

This work is focused on stock controlling in production business. In the first part there is definition of basic terms of controlling and then there are stocks defined as well. Following is general classification of costs and analysis of costs linked to stocks holding. Afterwards there is definition of condictions to use Activity Based Costing method used for scheduling general expenses linked to patricular operations of stocking process to stock items. Main goal of this work is to consider options to specify planning and evaluation of costs linked to stocks holding in production business.