Analýza a porovnání nákladů u nových a repasovaných pneumatik

Abstract

The dissertation deals with the subject of analysis and comparison of the cost of new and reconditioned tires. The dissertation is divided into several parts. After the introduction is the company introduced and described the production of new and reconditioned tires. The theoretical part describes costs, cost structure and cost breakdown. Following calculation, the work describes their meaning, calculation methods, calculation types and calculation formula. The practical section describes the enterprise, line of business and economic situation. The main point of this work is the practical part of the calculation, its importance in the company and model implementation. The following is a proposal to reduce costs and at the end of an overall evaluation of knowledge about ALMA PNEU s. r. o.