Agilní controlling cen materiálu ve výrobním podniku

Abstract

The focus of the bachelor thesis is the controlling task of material price deviation analysis in a manufacturing plant of a large international corporation. The aim of the thesis is a detailed analysis of the causes of deviations and the identification of poorly functioning procedures and processes, description of an improvement proposal and evaluation of the impact of the change project on individual problematic areas. The theoretical part of the thesis defines basic concepts, controlling methods and tools. The thesis smoothly transitions into the practical part by introducing the company, specific characteristics of the selected enterprise and their influence on controlling work. The practical part is dedicated to the application of theoretical foundation in the area of material price deviation analysis within the context of the selected organization, including a description of the improvement proposal and an assessment of its influence. Based on the findings, own recommendations are formulated to address the identified issues.