Kalkulační modely ve vybrané společnosti

The diploma thesis aims to identify and evaluate the current approach of a specific company regarding its cost calculation and verify the management of the cost calculation by applying a different perspective on the company's calculation system. This aim will be achieved by establishing and applying different calculation models. In the first part of the thesis, there is a coherent picture being presented regarding the issue of the cost management, usage of different calculation methods, the concept of costs in different accounting systems and so on, using the bibliography research. The first part of the thesis is followed by the practical applications such as the cost analysis and the analysis of the calculation system of a selected company. Based on the available internal data, specific calculation methods are also applied. In conclusion, the particular models including their results are being compared among each other. Finally, appropriate recommendations are formulated for the area of the selected company's calculation.