Hodnocení kalkulačního systému vybrané společnosti

Abstract

The aim of the thesis is to evaluate the cost system of Sakson P+V Ltd. Company. Sakson P+V Ltd. Company deals especially with a production and distribution of concrete, a transport of materials, site excavations and earth moving. The activities of company are mostly regional character (in the scope of the district). The objective of the thesis is to find out the conditions of the company prices generation, whether the output prices reflect their real costs. Last but not least, the possibilities of the actual situation´s improvement will be revealed and the contribution to the market establishment of the company will be made by these possibilities.