This Master's thesis is focused on dealing with cost variances (deviations) and using of standard costing method. The main intent is to analyse current state and make an improvement proposal of focusing on variables in company which is producing server PCs. This thesis is divided into three parts, which are theroretical part, analytic part and proposal part. The theoretical part is focused on characteristics of controlling, costs, calculation methods, especially standard costing method and focusing on variances. In next two parts is made the analysis of current state and then are suggested some improvement proposals.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:319460 |
Date | January 2017 |
Creators | Kutišová, Kristýna |
Contributors | Pavlicová, Iveta, Žižlavský, Ondřej |
Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
Source Sets | Czech ETDs |
Language | Czech |
Detected Language | English |
Type | info:eu-repo/semantics/masterThesis |
Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0195 seconds