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Cost calculation system and its use in the enterprise
BRYCHTOVÁ, Klára
This thesis provides an analysis of cost calculation system in the conditions of selected enterprise. There is reviewed the system of costs observation in the nature of cost classification, in the cost classification by responsibility and practice costing inclusive problems of the overhead costs distribution too. In conclusion is summed up the used system of preliminary costing as well as actual costing and their use in the direction of the enterprise.

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