The diploma thesis The determination and analysis of the structure of the cost of wine production in selected winery company has two basic parts. The literature research introduces the issue of winemaking with a focus on individual technological operations of wine production. The thesis itself consists a description of technological machines and equipment of monitored companies, calculating of costs and cost structure analysis. The analysis of the costs of wine production in both cases showed that the most important component is the raw material (grapes). Another important item for the medium-sized company was the operation of machines, while for the smaller company the wage costs were the larger component because of the lower level of automation and efficiency of machines. The analysis of the cost of bottled wine shows that the most important items are the input raw material (produced wine) and the material (bottle with other elements).
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:426548 |
| Date | January 2019 |
| Creators | Horníčková, Iva |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0011 seconds