Optimalizace systému tvorby kalkulací ve firmě Peštuka s.r.o.

Abstract

Šín, Dominik. Optimization of the costing system in Pestuka s.r.o. Ostrava, 2022. Diploma thesis. VSB – Technical University of Ostrava. Thesis supervisor Ing. Libor Nečas, Ph.D.

The diploma thesis deals with the analysis of budgeting and calculations in the company Peštuka s.r.o. The aim of this diploma thesis is a detailed analysis of existing calculation systems in the company Peštuka s.r.o. and subsequent recommendations for the future calculation system. The first part of the thesis defines the theoretical basis of the issue associated with the creation of calculations, budgets and cost breakdowns. Subsequently, the next chapter deals with the introduction and characteristics of the company. The practical part of the thesis is focused on the analysis of calculation systems and budgets in the company, and it includes a breakdown of costs according to various aspects. The starting point of the diploma thesis are recommended proposals for optimization and implementation of the calculation system.