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Analýza nákladů se zaměřením na příčiny vzniku, kritéria členění a principy alokace / Cost analysis based on cost drivers, cost classification and cost allocation

Diploma thesis aims at cost drivers, cost classification and cost allocation. These issues are described with respect to traditional and modern approach and their comparison. In the thesis selected methods of cost estimation and modern methods of cost management are introduced as well. Following the theoretical part, application part focuses on cost analysis in particular company in order to find out cost drivers, to follow-up of cost management system and to give some suggestions, how to improve this area. The application part is not published because of content of restricted data.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10483
Date January 2009
CreatorsLukas, Martin
ContributorsWagner, Jaroslav, Král, Bohumil
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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