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	Analysis of the minute cost rate for CNC machines Kubiš, Richard ; Humár, Anton (referee) ; Píška, Miroslav (advisor) This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach. Detailed record
	Methods of Planning and Managing the Overhead of the Selected Component Nováčková, Eva ; Tesař, Rostislav (referee) ; Jurová, Marie (advisor) Master´s thesis is focused on overhead costs and calculation of the selected product. There are hourly rates, a proposal for a new updated calculation and steps leading to this update. It deals with possible benefits and the impact of the proposed change on the company's performance. The thesis also contains theoretical knowledge of the processed areas. Detailed record
	Methods of Planning and Managing the Overhead of the Selected Component Nováčková, Eva ; Tesař, Rostislav (referee) ; Jurová, Marie (advisor) Master´s thesis is focused on overhead costs and calculation of the selected product. There are hourly rates, a proposal for a new updated calculation and steps leading to this update. It deals with possible benefits and the impact of the proposed change on the company's performance. The thesis also contains theoretical knowledge of the processed areas. Detailed record
	Analysis of the minute cost rate for CNC machines Kubiš, Richard ; Humár, Anton (referee) ; Píška, Miroslav (advisor) This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach. Detailed record

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