Praktická aplikace teorie bodu zvratu vybraného subjektu

Abstract

The aim of the bachelor thesis is to find out, classify and assess the costs incurred by the company due to their relation to the volume of outputs and subsequently to use them for the application of the theory of the reversal point, including assessment of the possibilities of its use in the selected company. For the application of the break even point theory of the selected subject, it was first necessary to identify the costs incurred for the business activity of the company and then divide and classify it into a fixed and variable component using the financial statements of that company. Classified costs were broken down into a fixed and variable portion using the classification analysis method and the cost function parameters were calculated. In addition, critical business revenues were calculated and additional break even point theory indicators for the 2014-2015 period were identified, such as safety margins, maximum allowable fixed and variable costs to ensure loss-making production and required profit, and relative changes in fixed and variable costs. According to the theoretical knowledge, business cost analysis and critical sales findings, the possibilities of using the break even point theory were described.