Řízení nákladů v dopravní společnosti

The aim of the thesis is to propose measures leading to the optimization of cost management and the way of their implementation into the company's information system. The thesis contains two parts. Literational research is devoted to the area of cost breakdown, methods and procedures of calculations, issues of management accounting and controlling. The practical part presents the analysed company, introduces the main activities of the organisation, and analyses the costs associated with the performance of these activities. From the established facts it proposes changes in the recorded cost data, identifies areas for setting planned values and monitoring deviations from them, proposes a method of allocating overhead costs and defines a calculation formula for calculating the cost price of transport.