National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Implementation of ABC method in real company
Kazhimova, Dina ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this Bachelor thesis is a thorough analysis of the modern calculation method Activity-based costing (ABC), that identifies the activities that a firm performs, and then assigns indirect costs to products. An ABC system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods. Comparison ABC method with traditional methods of cost allocation. Basing on the knowledge summarized in the theoretical part author builds cost model and compare with existing model in the real company, demonstrating the advantages and disadvantages of both methods.
Application of selected calculation methods in Friall s.r.o.
Kunclová, Kristýna ; Stejskalová, Irena (advisor) ; Buus, Tomáš (referee)
Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.

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