Browsing by Author "Jansová, Gabriela"

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    Vnitropodnikové náklady výrobní společnosti
    (2009-01-01) Jansová, Gabriela
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    Vnitropodnikové náklady výrobní společnosti
    (Technická Univerzita v Liberci, 2009-01-01) Jansová, Gabriela; Hojná, Radana
    This project concerns with calculation and cost theory and its use in action as an important source of information necessary for company management. An opening chapter gives us information on selected company, its history, production and organization structure. The following part is focused on dividing costs according to a different point of view depending on different demands of the final consumer of these information. The next chapter is about management and planning of costs in a process and about possible methods of calculation. Practical part describes cost account in a particular concern and method of calculation used including a calculation formula. Also method of internal costs and procedure of specifying of earnings is mentioned. Used methods and procedures are evaluated in the concluding part.