Analýza ziskovosti výkonů na příkladu konkrétního podniku

This bachelor’s thesis focuses on the profitability analysis of selected outputs using the example of a specific anonymized company operating in the field of sales and service of technologies and software solutions for commercial and industrial use. The aim of the thesis is to evaluate the profitability of two selected outputs, referred to as Scale and Printer, based on available internal data, and to assess their contribution to the company. The theoretical part defines basic concepts related to output profitability, costs and costing. The application part first presents the analyzed company, its product areas, budgeting, reporting and pricing method. Subsequently, the margin of the selected outputs is calculated, followed by their profitability after the allocation of indirect costs using the surcharge method. The results show that, after the allocation of indirect costs, Scale was more beneficial for the company in the period under review than Printer, which, although it achieved a higher margin in percentage terms, became loss-making after indirect costs were included.