The diploma thesis deals with the demonstration of the influence of the allocation method of common costs on the own production evaluation in an industrial company; which means the assessment of traditional allocation methods of common costs and alternative application (modern) method of cost allocation methods for using Activity-Based Costing in the metalworking industry. The literature review introduces concepts of cost, traditional calculation methods, modern cost alloca-tion methods and their comparison. Literature review is followed by the survey, on the basis of which has been found a representative group to which the comparison of traditional and modern methods will be implemented in practice. Finally, the conclusion states it is appropriate to use the modern method for companies in the metalworking industry and what impact has the allocation method of common costs for the economic activities.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431274 |
| Date | January 2017 |
| Creators | Beníčková, Hana |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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