Browsing by Author "Stýblová, Jitka"
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- ItemKalkulace nákladů ve firmě Termizo, a.s.(Technická Univerzita v Liberci, 2006) Stýblová, Jitka; Lubina, JiříThe object of this diploma thesis is the cost calculation. The aim is to make a look at whole problems of the cost calculation from another site and to make a project on basic steps during the processional cost operating. My thesis is divided into six chapters. The chosen topic is introduced in the introduction chapter. I follow up with definitions, the basic access to the cost classification, the various types of the cost calculation and above all with the method ABC (Activity Based Costing). The practical part is devoted to the concrete firm. I analyze the method of the cost calculation that is currently used in the company and I create a map of the production process that is necessary for the processional cost operating. The last part of the work shows the partial conclusions concerning the advantages and disadvantages of the method of the cost calculation that is currently used in the company. There are my proposals of changes in the cost operating. Then I summarize the advantages and disadvantages of the processional cost operating and I propose the basic direction of the environmental policy.
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