Nákladové kalkulace podniku a jejich optimalizace
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Abstract
Tématem předkládané diplomové práce jsou nákladové kalkulace vybraného výrobního podniku a jejich optimalizace. Práce je rozdělena do dvou částí, první, tedy teoretická část, charakterizuje samotné náklady a jejich členění a dále se zabývá problematikou kalkulací nákladů. Jsou zde představeny jednotlivé kalkulační metody a popsány kalkulační postupy. Po teoretickém uvedení do zkoumané problematiky následuje druhá část, která se věnuje konkrétní firmě. Nejprve je podnik ALBECO představen a je provedena analýza nákladů a stávajícího způsobu sestavování kalkulací. Následuje návrh optimalizace zavedením přirážkové kalkulace. Oba způsoby kalkulačních propočtů jsou vzájemně porovnány a je poukázáno na možné přínosy pro podnik.
The topic of presented diploma thesis focuses on the expense calculations of a selected manufacturing company and their optimisation. The paper consists of two parts. The first part is of theoretical nature and characterises the expenses alongside with their breakdown. Furthermore, it explores the problematic of the expense calculations. Different calculation methods and its procedures are also introduced in this section. After the introduction into the researched problematic by the theoretical section, a second part of the paper focusing on a specific company ALBECO is presented. At first, the ALBECO Company is introduced and the company's expenses are analysed together with the current expense calculations' procedures. Further on the paper proposes optimisation by introducing the surcharge calculation. Ultimately, both calculation methods are compared in order to identify potential benefits for the company.
The topic of presented diploma thesis focuses on the expense calculations of a selected manufacturing company and their optimisation. The paper consists of two parts. The first part is of theoretical nature and characterises the expenses alongside with their breakdown. Furthermore, it explores the problematic of the expense calculations. Different calculation methods and its procedures are also introduced in this section. After the introduction into the researched problematic by the theoretical section, a second part of the paper focusing on a specific company ALBECO is presented. At first, the ALBECO Company is introduced and the company's expenses are analysed together with the current expense calculations' procedures. Further on the paper proposes optimisation by introducing the surcharge calculation. Ultimately, both calculation methods are compared in order to identify potential benefits for the company.
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Kalkulace, kalkulační systém, manažerské účetnictví, náklad, optimalizace, Calculation, calculation system, cost, managerial accounting, optimization