Analýza bodu zvratu v konkrétních podmínkách podniku

Abstract

This bachelor thesis focuses on applying Break-even Point analysis on Šroubárna Kyjov, spol. s r.o. The theoretical part of the thesis contains a description of the theoretical principles and the applications of the Break-even Point. It also contains cost characteristics and describes the use of cost models to categorize costs into fixed costs and variable costs. The practical part of the thesis analyzes the company financially. Next, theoretical principles of Break-even Point analysis are applied. Total costs are first decomposed into their variable and fixed components by means of classification analysis. Critical sales are then calculated along with other indicators by using Break-even Point analysis.