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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Proposal of Cost Calculation for Business Activities
 Borkovcová, Petra ; Juřica, Pavel (referee) ; Jurová, Marie (advisor)
The bachelor thesis focuses on the problems of creating a costing system in the company. The aim of this thesis is to propose a more effective way of cost calculation by using the modern calculation method with cost allocation to activities, the ABC method (Activity-based costing). The theses is divided into a theoretical part and a practical part. The theoretical part of the thesis deals with the basic division of costs, definition of key concepts of cost calculations and the characteristics of the ABC method and its application in practice. The practical part of the bachelor thesis is based on the knowledge summarized in the theoretical part of this theses, this part includes an analyse of the current method of cost calculation in the company. The final part of the theses contains a proposal of a new method of cost calculation by using the ABC method and the benefits of this method for the company.
Detailed record
Proposal of Cost Calculation for Business Activities
 Borkovcová, Petra ; Juřica, Pavel (referee) ; Jurová, Marie (advisor)
The bachelor thesis focuses on the problems of creating a costing system in the company. The aim of this thesis is to propose a more effective way of cost calculation by using the modern calculation method with cost allocation to activities, the ABC method (Activity-based costing). The theses is divided into a theoretical part and a practical part. The theoretical part of the thesis deals with the basic division of costs, definition of key concepts of cost calculations and the characteristics of the ABC method and its application in practice. The practical part of the bachelor thesis is based on the knowledge summarized in the theoretical part of this theses, this part includes an analyse of the current method of cost calculation in the company. The final part of the theses contains a proposal of a new method of cost calculation by using the ABC method and the benefits of this method for the company.
Detailed record

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