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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The Company´s Costs, Their Management and Analysis
 HAVLOVÁ, Jana
The thesis deals with analysis and cost management. It is made on the basis of the small family company MH-plast s. r. o. operating in the Highlands. First there are mentioned basic theoretical knowledges about costs and possibilities of their calculations and these theoretical findings are then applied in the methodical part, which contains the characteristics of the chosen company taking into account the evolution of its costs. Furthermore a calculation for a specific production order is compiled, chosen by the company MH-plast s. r. o., based on data provided by the management. In the final chapter there is a discussion about the results and appropriate proposals and recommendations are presented to help the company make certain changes, in order to achieve more efficient management and greater competitiveness of the company in the market.
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The Issue of the Indirect Costs in a Calculation
 NOVÁKOVÁ, Klára
This work deals with the allocation of indirect costs in the calculation. The theoretical part deals with the term of costs, its definition and costs classification. Then, terms such as a calculation, different calculation methods and calculation formula are explained. The second part is practical with information obtained directly from praxis. On the example of Czech manufacturing company BATEPO, it is observed how these problems are solved, which method use the company to calculate indirect costs. As the last, own suggestion is integrated into the work. In this section different calculation methods are suggested and calculated, at the end the most suitable method is chosen. The most suitable method of calculation for the entire company is determined calculations simple division, the indirect costs are divided into the costs of manufacturing and administrative overhead. Thanks to this method, indirect costs are accurately allocated to the calculation unit.
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