Kalkulace nákladů a cenová tvorba vybraného podniku
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V první části se bakalářská práce zabývá teorií z oblasti kalkulací a cenové tvorby. Je v ní vysvětlen pojem kalkulace a klasifikovány náklady z různých hledisek. Dále je zde vymezen také kalkulační systém, kalkulační techniky a metody kalkulací a cenové tvorby z teoretického hlediska. Všechny informace, které jsou v této části použity, vychází z odborné literatury.V druhé části je charakterizován podnik MYPAK, s.r.o.. Je zde popsán její vývoj a samotná činnost podniku. V práci jsou uvedeny informace o výrobcích a službách, kterými se firma zabývá.Poslední blok práce je věnován problematice kalkulací a tvorby cen ve vybraném podniku. Jsou zde charakterizovány typy kalkulací užívané v analyzované firmě a uplatňované metody tvorby cen.Na závěr je provedeno celkové shrnutí a jsou zde uvedena možná doporučení, která by dle názoru autorky mohla vést ke zlepšení a k dosahování většího zisku podniku.
In the first part of this bachelor thesis is focused on theory of calculation and price creation. There is explanation of calculation, the costs are classified and their division is described. Next there are mentioned the calculation system, the calculation technology, calculation methods and methods of price creation. All is obtained from specialized literature.In the second part there is introduced of the company MYPAK s. r. o. This part describes development and production of the company. There are information about products and services that the company produces.The last part of the thesis describes problems of the calculation and price creation in the selected company. There are introduced several types of calculation which are used in the company and the methods of price creation.At the end there are summarized and stated approvals, which could lead to the improvement and achieving a higher profit in the company.
In the first part of this bachelor thesis is focused on theory of calculation and price creation. There is explanation of calculation, the costs are classified and their division is described. Next there are mentioned the calculation system, the calculation technology, calculation methods and methods of price creation. All is obtained from specialized literature.In the second part there is introduced of the company MYPAK s. r. o. This part describes development and production of the company. There are information about products and services that the company produces.The last part of the thesis describes problems of the calculation and price creation in the selected company. There are introduced several types of calculation which are used in the company and the methods of price creation.At the end there are summarized and stated approvals, which could lead to the improvement and achieving a higher profit in the company.
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Klíčová slova:kalkulace, náklady, kalkulační systém, kalkulační vzorec, zisk, metody kalkulací, cena, cenová tvorba, stanovení cen, calculation, costs, calculation system, pattern, profit, methods of calculation, price, price creation, determination of price