Klasifikace nákladů ve výrobním podniku

Abstract

The topic of the bachelor thesis is the expense classification in the production enterprise. The thesis is divided into three separate chapters, the topic of which is expense classification, its importance for the expense management and control, and the appropriateness assessment of the calculation division of expenses into both direct and indirect respectively. In the first chapter the expenses classification is described from the perspective of expense type and purpose. The second chapter is focused on the means for expenses control and management and evaluates the expenses in relation to production questions. The third chapter then assesses whether it is appropriate to use direct and indirect expenses for the product calculation.