Browsing by Author "Masná, Eliška"
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- ItemOddělené řízení variabilních a fixních nákladů v podniku(Technická Univerzita v Liberci, 2012) Masná, Eliška; Hojná, RadanaThis thesis analyses separate management approach to variable and fixed costs in TRW Automotive Czech s.r.o., Frýdlant operations. This company belongs to TRW Automotive holdings and is on the top of world´s quality car spare parts suppliers and it is the eighth biggest producer of car accessories in the world. Variable costs depend on the volume of output. Their height depends on the ammount of production. Fixed costs ensure conditions for effective direction and they are gradually counted with in a certain time period. In a short term horizon we can take them as stable and changeless.