This diploma thesis deals with the calculation of the cost of the building work in order to create the price, which at the stage of the contract becomes a selling price, and the costs are fixed as a budget. The subject of this work is to monitor the development of costs in time so that the cost does not exceed the budget and the construction did not get into the negative result. Then set the price by its own methods (item budget, calculation according to budget indicators) and compare the prices and costs thus obtained from different phases of construction between each other and determine the differences. In this work is monitored and compared the cost of a construction contract and its costs in the construction stages. In the practical part,is used the method of direct comparison of cost and price values over time, in the form of different outputs from the controlling program and outputs from compiled item budget and the calculation of the construction. Analyzing the differences between these costs and their evolution over time by more detailed examination of item budgets and cost calculations, they determine the origin of these deviations. In conclusion, is proposed measures for a particular transport structure whitch was handled by the author as"master and co-ordinator of the construction".

Setting up commercial production processes for the implementation of the contract in order to compare the real cost of such feedback on the creation of new quotes, to competitions with the system design cycle for the company. Making offers medium-sized companies engaged in construction works. Calculation of prices of construction work carried out in various ways for their implementation and impact on the cost factors in the implementation. Further back control procedures and evaluation of the contract. Establishing procedures for the handling of tenders, including a computer model for the evaluation carried out orders. Comparison of the calculated costs and actual costs should also serve to assess the performance of each specific production units. Monitoring specifically selected structures and comparing the facts with the theoretical assumptions before work and possible alternative implementation. The aim of this work is to set a permanent system of finding cost of the work and create a proposal for making use of fixed prices for the purpose of processing new quotation. Benefit their own construction equipment as compared to the possible use of engineering methods, the sub-contractors. All this should help increase the competitiveness of the company.

This diploma thesis deals with analysis of cost planning in company Gebauer a Griller Kabeltechnik, spol s r.o. for third quartal of chosen cost centre. There are described all calculations and final cost plan is compared with actual data. On base of this are proposed recommendations for optimization of cost planning and elimination of deviations.