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Analysis of costs, their showing - accounting and financial view
HEJTMÁNKOVÁ, Zuzana
The main aim of this thesis was to evaluate the structure, development of individual cost calculation and processing of the output selected. Theoretical part defines the costs as inputs to economic activity. This paper is further focused on the methodology of reporting costs in financial statements. Reporting of costs is dealt with under Czech accounting legislation and international accounting standards IFRS / IAS. Costs are further characterized on the basis of calculations and analyzed within the financial analysis methods, which are trend analysis, analysis of structures, analysis of the profitability and productivity. In Specific performance and cost calculation was chosen for another part of this paper and the calculation of costs was accomplished These methods have been used in specific conditions of GRENA company, which is engaged in the manufacture of fire, refractory plates and kitchen doors. In the practical part, it was founded that the cost-benefit ratio in companies selected is high. The company should focus on reducing costs and trying to maximize its relatively low profit.

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2 HEJTMÁNKOVÁ, Zdeňka
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