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National Repository of Grey Literature

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Costing system and using in management Dvořáková, Jana Bc. ; Stejskalová, Irena (advisor) ; Ullrych, Petr (referee) Teoretická část diplomové práce je zaměřena na vysvětlení základních kalkulačních pojmů jako je kalkulace, přiřazování nákladů předmětu kalkulace, kalkulace nákladů a ceny, kalkulační systém v užším a širším pojetí. V praktické části je provedena analýza kalkulačního vzorce konkrétního výrobku, aktuálnost kalkulací a v neposlední řadě také kalkulačního systému vybrané společnosti. Detailed record

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