Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
The thesis deals with cost calculation in a company whose main activity is the conversion of TATRA vehicles for final customers according to their specific requirements. The aim of the work is to evaluate the costing tools, evaluate the procedures that are applied in cost management and design processing, which will relate to changes in existing practices. The proposal is to apply new procedures that will lead to improved cost management and ensure a more efficient management of the monitored enterprise. In a literature search, calculations are first discussed in general and then analyzed in the context of a manufacturing enterprise. The calculation method used for two individual products, two services and the calculation method for calculating the overhead rate of mechanics work are analyzed in the own part of the thesis.