In the selected company will be implemented the general methodology of calculation of the own costs as a basis for the formation of prices. It will be analyzed the effect of the method of the own costs calculation on business management.

The aim of this dissertation is to analyse the costs and their management in the company BAEST, a.s. BAEST, a.s. is a manufacturing engineering firm with a wide production range. In this work, the costs are investigated at first from the global point of view - it is analysed their structure and development here. Further part of the work gives attention to calculations. There are calculation methods characterized here, which are used by the company, and a part of this section is setting of the planned and the final calculation and analysis of variances. Conclusion is aimed to possible production cost saving.

The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

The thesis is focused on systems of accompanied combined transport in Europe. The Theoretical part describes agreements and legal aspects essential for accompanied combined transport in Europe. The Theoretical part then describes in detail two of the most used systems of accompanied combined transport, which are Rollende Landstraße and Modalohr. The Practical part compares costs of road transport with costs of accompanied combined transport displayed on two actual European routes.

The main aim of the thesis is the recalculation of cost for services provided in the Institute of Forensic Medicine in University Hospital Hradec Králové. The theoretical part includes, inter describtion of each calculation methods, comparation of medical services "market" with a purely market-base business sector. Practical parts consists of calculation of cost and subsequent comaparation with the values valid since 2005. Newly calculated cost should determine the actual amount of payment for services provided.

A dissertação tem como objetivo aplicar um método de custeio aos gastos atribuídos, pelo Hospital Nelson Salles, na execução do serviço público de saúde, em apoio ao Município Engenheiro Paulo de Frontin. Para a realização deste trabalho, o estudo utilizou-se da pesquisa bibliográfica para fundamentar e ilustrar o tema proposto, bem como, do método exploratório descritivo para reconhecer a situação da instituição e identificar uma metodologia de controle dos custos adequada à realidade da organização estudada. A apuração de custos em organizações hospitalares justifica-se: pelo aumento na demanda de clientes; pelo crescimento dos gastos na área da saúde e pelas limitações decorrentes dos orçamentos das entidades públicas, onde as organizações necessitam adotar um sistema que forneça informações úteis referentes aos custos, em especial ao hospital, objeto de estudo, por não dispor de um sistema de custos. Um sistema de apuração de custos pode trazer aos gestores hospitalares informações relevantes ao planejamento, controle e tomada de decisão com vistas à otimizar os recursos limitados e a manutenção da qualidade no atendimento ao paciente. Neste contexto, foram apresentados os principais métodos de custeio utilizados para a implementação do sistema de gestão de custos hospitalares, que são custeio por absorção; com apropriação por centro de custos, o custeio variado e o custeio baseado em atividades (ABC).Como resultado alcançado foi aplicado o tradicional método de custeio adotado para implementar um sistema de gestão de custos hospitalar, que é o custeio por absorção, pois o hospital em estudo não apresenta controle de custos e, portanto, o sistema tradicional é o mais adequado para uma primeira avaliação dos custos; para melhor visualização dos custos executados na atividade de saúde foi aplicado o critério de rateio por departamentalização dos custos indireto. Depende de cada hospital identificar qual o método mais adequado a sua estrutura organizacional. Em relação às considerações finais, sugeriu-se a utilização da departamentalização, que proporcionará ao Hospital Nelson Salles importantes informações gerenciais. No atual contexto organizacional, identificou-se que o recomendável é o método de custeio por absorção, por ser o mais tradicional, atender a legislação fiscal e demanda menores investimentos para sua implementação. / The dissertation aims to apply a method of funding allocated to spending at Nelson Salles Hospital, in the implementation of public health services support of the Country Engineer Paulo de Frontin. For this work, the study used the literature to substantiate and illustrate the theme, as well as a descriptive exploratory method to recognize the institutions situation and identify a control methodology appropriate to the reality of the studied organization costs. The calculation of costs for hospital organizations is justified: the increase in customer demand, the growth in spending on health and the limitations arising from the budgets of public entities, where organizations need to adopt a system that provides useful information regarding costs in particular the hospital object of study due to lack system cost. A system of calculation of costs for hospital managers can bring relevant information to the planning, control and decision making in order to optimize the limited resources and the maintenance of quality in patient care. With ownership cost center, costing the varied and activity-based costing (ABC), in this context, the main costing methods used for the implementation of the management system the hospital costs, which are absorption costing were presented. As a result achieved was applied the traditional costing method adopted to implement a management system for hospital cost, which is the absorption costing, because the study hospital has no cost control and therefore, the traditional system is the most suitable for a first assessment of the costs, for better visualization of the costs carried on the activity of the health assessment criteria for departmentalization of indirect costs was applied. It depends on each hospital to identify the most appropriate method to its organizational structure. Regarding the final considerations it was suggested that the use of departmentalization, which will give the Nelson SallesHospital important management information. In the current organizational context, it was identified that the recommended method is the absorption costing, to be the most traditional, meet the tax laws and lower investment demand for its implementation.

A dissertação tem como objetivo aplicar um método de custeio aos gastos atribuídos, pelo Hospital Nelson Salles, na execução do serviço público de saúde, em apoio ao Município Engenheiro Paulo de Frontin. Para a realização deste trabalho, o estudo utilizou-se da pesquisa bibliográfica para fundamentar e ilustrar o tema proposto, bem como, do método exploratório descritivo para reconhecer a situação da instituição e identificar uma metodologia de controle dos custos adequada à realidade da organização estudada. A apuração de custos em organizações hospitalares justifica-se: pelo aumento na demanda de clientes; pelo crescimento dos gastos na área da saúde e pelas limitações decorrentes dos orçamentos das entidades públicas, onde as organizações necessitam adotar um sistema que forneça informações úteis referentes aos custos, em especial ao hospital, objeto de estudo, por não dispor de um sistema de custos. Um sistema de apuração de custos pode trazer aos gestores hospitalares informações relevantes ao planejamento, controle e tomada de decisão com vistas à otimizar os recursos limitados e a manutenção da qualidade no atendimento ao paciente. Neste contexto, foram apresentados os principais métodos de custeio utilizados para a implementação do sistema de gestão de custos hospitalares, que são custeio por absorção; com apropriação por centro de custos, o custeio variado e o custeio baseado em atividades (ABC).Como resultado alcançado foi aplicado o tradicional método de custeio adotado para implementar um sistema de gestão de custos hospitalar, que é o custeio por absorção, pois o hospital em estudo não apresenta controle de custos e, portanto, o sistema tradicional é o mais adequado para uma primeira avaliação dos custos; para melhor visualização dos custos executados na atividade de saúde foi aplicado o critério de rateio por departamentalização dos custos indireto. Depende de cada hospital identificar qual o método mais adequado a sua estrutura organizacional. Em relação às considerações finais, sugeriu-se a utilização da departamentalização, que proporcionará ao Hospital Nelson Salles importantes informações gerenciais. No atual contexto organizacional, identificou-se que o recomendável é o método de custeio por absorção, por ser o mais tradicional, atender a legislação fiscal e demanda menores investimentos para sua implementação. / The dissertation aims to apply a method of funding allocated to spending at Nelson Salles Hospital, in the implementation of public health services support of the Country Engineer Paulo de Frontin. For this work, the study used the literature to substantiate and illustrate the theme, as well as a descriptive exploratory method to recognize the institutions situation and identify a control methodology appropriate to the reality of the studied organization costs. The calculation of costs for hospital organizations is justified: the increase in customer demand, the growth in spending on health and the limitations arising from the budgets of public entities, where organizations need to adopt a system that provides useful information regarding costs in particular the hospital object of study due to lack system cost. A system of calculation of costs for hospital managers can bring relevant information to the planning, control and decision making in order to optimize the limited resources and the maintenance of quality in patient care. With ownership cost center, costing the varied and activity-based costing (ABC), in this context, the main costing methods used for the implementation of the management system the hospital costs, which are absorption costing were presented. As a result achieved was applied the traditional costing method adopted to implement a management system for hospital cost, which is the absorption costing, because the study hospital has no cost control and therefore, the traditional system is the most suitable for a first assessment of the costs, for better visualization of the costs carried on the activity of the health assessment criteria for departmentalization of indirect costs was applied. It depends on each hospital to identify the most appropriate method to its organizational structure. Regarding the final considerations it was suggested that the use of departmentalization, which will give the Nelson SallesHospital important management information. In the current organizational context, it was identified that the recommended method is the absorption costing, to be the most traditional, meet the tax laws and lower investment demand for its implementation.

The literary digest of dissertation includes description of cost types, calculations and gross margine. In the practical part have been compared two methods of calculations. The first method is calculation of direct costs in the system MAX and calculation of total costs based od methodology of Research institute of the agricultural economy. The test company is Agrobeta MM, GB.

The diploma thesis is focused on realizing a critical analysis of the current classification level of costs and calculations in a chosen company that deals with custom production. The aim of the work is to propose a solution based on the identified shortcomings that meets the specifics and needs of the company, both for a cost breakdown and a calculations system.

The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.