Analýza vývoje nákladů

Abstract

Subject of this thesis is to analyze the costs of the timber company DOS sawmill Bílina. Cost analysis is an important tool stability and assessment of the financial situation, is carried in the period 2009 – 2013. The company handles a renewable raw material - wood. The work is divided into two parts. The first part is theoretical, focused on defining the general concepts of costs. The second part is practical, focusing on the individual cost items Company. At the conclusion there are given suggestions and recommendations to improve cost management in the company. The aim is to determine whether it is possible to reduce costs.