National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Costing System and Display of Environmental Costs in Company
Švaříček, Robin ; Stránský, Jakub (advisor) ; Klusáček, Oldřich (referee)
The thesis focuses on the environmental costs and their relationship to company costing with the emphasis on which items these costs exist in and how they are allocated to the products. This allocation can be conducted in two different ways. The first method allocates the environmental costs similarly to other costs without closer examination of the causal relationship of costs and processes, while the second method of allocation strives to find this relationship so that it ensures more accurate costing of the company. In addition to the theoretical part, the work includes also the practical part, where the theoretical findings of allocation are compared with the practice in enterprises.

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