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A ratio analysis and its application in system of allocation of overhead costs at job-order Manufacture Company
John, Pavel ; Wagner, Jaroslav (advisor) ; Novák, Vladimír (referee)
Principal and leading topics of this paper are overhead expenses in the process of their allocation and their assignment to the bearer of cost. In the theoretical part, the essential data for the practical part are summarized, definitely, these are the definition and basic classification of costs and expenses, then the characteristics and methods of the conventional costing process, considering methods of overhead expenses allocation. And further, in addition to the method TC (Total Cost), there is also the method ABC (Activity Based Costing) mentioned as a new and advanced view of the given problems. The aim of the practical part is to carry out an analysis of the state of overhead expenses control and administering in an allocation process, as well as assignment of overhead expenses to the Company "SIGMA GROUP a.s.". With the view to analyzed relations, namely pointing out to the assortment structure influence, a more detailed specification of the costs control should be realized aimed at solution of some problematic spheres within overhead distribution. Further to results of enquiry and examination there are some findings and recommendations specified.
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