Kalkulace nákladů ve vybrané průmyslové společnosti

Abstract

This thesis deals with cost calculations, their use and their importance. This work is divided into two parts. The first part describes the industrial society Lichna Trade Ltd. and describes the theoretical principles calculations, which are the basis for the practical part. The practical part includes the organizational structure of the company, analysis of costs, revenues and profit in the company, according to an analysis of the generic division. After a calculation of the selected type product according to the appropriate calculation methods. The paper concludes with appreciation and suggestions to improve cost management in the company and build a preliminary estimate for the year 2015.