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Kalkulační systém a jeho využití v řízení konkrétní firmy / A Costing System and its Utilization in Management in a particular Firm

The aim of the thesis was to analyse the costing system in Kasalova pila, s. r. o., to assess the complexity of the performed calculations to determine if the calculations are updated regularly. Further, it was examined the influence of costing system for management of the company. The thesis is divided into two main parts, theoretical and practical part. The theoretical part describes the main concepts of costing, cost classification methods, costing system and its components and structure. In the introduction of the practical part of this thesis is briefly described the company Kasalova pila, s. r. o. In the following chapters is described the costing model used by the example of a particular product. In conclusion of the thesis is reviewed the whole costing system and proposed several recommendations.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76884
Date January 2008
CreatorsPykalová, Michala
ContributorsStejskalová, Irena, Pavlovský, Zdeněk
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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