Kalkulace výrobků ve společnosti Pramet Tools, s.r.o.

Abstract

The main focus of the thesis is the methodology of calculations the calculations of production costs in a given society. The theoretical part is devoted to the research of literary documents aimed at the calculation. There are defined costs, calculation system and calculation methods and their breakdown is described their meaning and use. In the theoretical part is also included presentation of the company. The practical part is devoted to the analysis of formation calculations of production costs in a given society. The main goal of this work is to assess the current costing system in the company of Pramet Tools, s. r. o. and devising its refinement.