Analýza a objektivizace kalkulačního systému ve slévárně

Abstract

The aim of this diploma thesis is analysis and objectification of the costing system in division Foundry of VÚHŽ, a.s. The work is divided into six chapters, the first chapter is an introduction and final chapter is conclusion. The second chapter captured the theoretical basis of cost calculations, including a description of the concept, the subject of calculations and calculation formula. The third chapter focuses on the description of the company, its divisions and economic situation, including analysis of selected division Foundry. The fourth chapter is made of analysis of the operational and final calculations. Containing the fifth chapter is to assess current ways of operating and the resulting estimates, together with an indication of potential areas for improvement. Subsequently, they are formulated specific proposals for the objectification of the above calculations. Individual proposals are practical verified and applied to conditions of Foundry.