Browsing by Author "Čásenský, Libor"

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    Převzetí kalkulačního schématu mateřské společnosti
    (2007-01-01) Čásenský, Libor
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    Převzetí kalkulačního schématu mateřské společnosti.
    (Technická Univerzita v Liberci, 2007-01-01) Čásenský, Libor; Lubina, Jiří
    This work deals with the description and evaluation of the implemented costing system on the platform of the business information system SAP R/3 in the Company Narex Česká Lípa a.s. (until 31.12.2006), Protool a.s. (since 1.1.2007). It includes also the comparison with the original costing system ORA KISS. It is necessery to introduce the unified costing system in all holding companies under the covering company TTS Tooltechnicsystems AG & Co. KG. The analysis of the present state is complemented with the reasons for the change of the calculation scheme. The important part of the work is the compact procedure of impementing recognition and the monitoring of factory costs on the factory cost centers level by the triple of hourly rates (machine-, personal- and setting), it is complemented with case studies. The integral part of the work is a recommended consecution during the creation of the cost centers which include particular workplaces in the production. The work also adverts to problems, advice to hazards and give recommendations, which should be taken in consideratin by the company TTS during the implementing of the unified cost system into its subsidiaries. An important recommendation is the use of the method of process costing which would bring transparency into indirect costs. In this work, the implementing of the controlling of process costs in Protool a.s. is focused on purchase.