National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
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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