Stanovení nákladové ceny odlitků

Abstract

At Slévárny Třinec, a.s., four selected castings were subject to a cost analysis of their production. The analysis was based on collection of operating data. The methods of diVISion of company costs and calculations were characterized, and the current calculation system was analysed and evaluated. Improvements were proposed for the current calculation system for calculation of cost prices of castings. The main objective of this paper is to determine the cost prices of castings.