Hodnocení nákladovosti a ziskovosti produktů vybraného podniku
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Tato diplomová práce s názvem Hodnocení nákladovosti a ziskovosti produktů vybraného podniku pojednává o zhodnocení skutečné nákladovosti a ziskovosti produktů ve výrobní společnosti OEZ s.r.o. Cílem této práce je vyhodnocení skutečné nákladovosti a ziskovosti vybraných produktových skupin tohoto podniku za daný fiskální rok a navrhnout opatření vedoucí ke zlepšení stávající situace firmy. Práce je rozdělena na dvě části, teoretickou a praktickou. Teoretická část práce obsahuje rešerši literatury, která se zabývá charakteristikou produktu a ceny, dále je zaměřena na vymezení nákladů a kalkulací. V praktické části práce je nejprve představena společnost OEZ. Poté je provedena analýza kalkulačního schématu a analýza nákladovosti a ziskovosti vybraných produktových skupin pomocí absorpční kalkulace. V závěru práce je zhodnocen současný stav podniku a jsou navržena doporučení ke zlepšení.
This Diploma thesis named Total Cost Ratio and Profitability Evaluation of Products of the Selected Enterprise deals with the evaluation of the real cost ratio and profitability of products in the production company OEZ Ltd. The aim of this thesis is the real cost ratio and profitability evaluation of the selected product groups of this enterprise for the fiscal year and to make suggestions for improving the current situation of the company. The thesis is divided into two parts, theoretical and practical. The theoretical part of the thesis contains research into literature, which deals with the characteristics of a product and a price. It is also focused on the definition of costs and costing. There is an introduction of the OEZ company in the practical part. Subsequently, besides the costing scheme analysis, the total cost ratio and profitability analyses of the selected product groups are conducted by using the absorption costing method. The thesis concludes with the evaluation of the present state of the company and some improvements are suggested.
This Diploma thesis named Total Cost Ratio and Profitability Evaluation of Products of the Selected Enterprise deals with the evaluation of the real cost ratio and profitability of products in the production company OEZ Ltd. The aim of this thesis is the real cost ratio and profitability evaluation of the selected product groups of this enterprise for the fiscal year and to make suggestions for improving the current situation of the company. The thesis is divided into two parts, theoretical and practical. The theoretical part of the thesis contains research into literature, which deals with the characteristics of a product and a price. It is also focused on the definition of costs and costing. There is an introduction of the OEZ company in the practical part. Subsequently, besides the costing scheme analysis, the total cost ratio and profitability analyses of the selected product groups are conducted by using the absorption costing method. The thesis concludes with the evaluation of the present state of the company and some improvements are suggested.
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produkt, cena, tvorba ceny, náklady, kalkulace, metody kalkulace, product, price, pricing, costs, costing, costing methods