The aim of this thesis is to analyse the applied methods of calculation of costs in the selected accounting unit in terms of usability of price defining. Simultaneously to highlight the strengths and weaknesses of calculation methods due to the development or modification of the calculation procedures. In the case of identified deficiencies introduce recommendations which the entity should accept, including the reasons that led to the relevant proposals. There are used methods of description, relevant mathematical methods, analysis of internal data, methods of managerial accounting and others. The selected entity is the cutlery manufacturing cooperative. In the results of this works there are proposed recommendations for the manufacturing and administrative overhead. Additionally a few changes are proposed for process of setting product prices in the company stores and in the e-shop. Beneficial change a costing formula is separate item monitoring cooperation in the direct costs. Finally, it is suggested to assemble documentation for calculations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251740 |
| Date | January 2016 |
| Creators | PEŠKOVÁ, Kateřina |
| 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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