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Determination of the cost function in a company and its possibile applications
 KUBÍK, Tomáš
This bachelor thesis is oriented primarily on the classification of costs in a company and the de-scription of suitable methods for construction of the cost function. The theoretical part of the thesis describes financial and managerial concept of costs and the difference between them. Possibilities of the records of costs and different approaches to distribution of the costs are dealt with here. This part also explains the principle of method determination of the cost function. The practical part of this thesis is focused on the classification of costs in a company which produces paper boxes. On the basis of this apportionment, specific methods for the determina-tion of cost function are selected. These methods are used to construct the cost function in this company. The aim is to assess the contribution of the cost function to a better cost manage-ment. Cost function was constructed by 4 methods (classification analysis, method two periods, graphical method, regression and correlation analysis). Regression and correlation analysis is the most accurate method, because it eliminates subjectivity This method counted regression pa-rameters b0 5 738 590 and b1 4,97. The shape of cost function is also TC = 5 738 590 + 4,97 × q. The break even point was counted by this method in value 6 865 711 squares and company must produce 7 563 617 squares for production profit 7 000 000 Crowns. The company can use this cost function for more efficient cost management and for the optimization of its production capacity.
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