Analýza ziskovosti výkonů na příkladu konkrétního podniku

This bachelor thesis examines the profitability of performance in a specific company specialising in the development, production, and distribution of connector systems for the automotive industry. For the purposes of the analysis, two types of connectors were selected. The first type belongs to the family of electric vehicle connectors, while the second is designed for transmissions of traditional internal combustion engines. In particular, the theoretical section provides a great deal of information regarding one of the most significant debates in accounting, namely the choice between absorption costing and variable costing. The core of the practical section is the introduction and demonstration of the use of absorption costing in a selected company. In the enterprise's costing, variable and fixed costs were separated to better evaluate deviations of reality from plan. The concluding chapter summarises the results of the profitability analysis of the selected performances. Although the profit per unit for both connectors is comparable, the gear connector is more profitable for the company due to the higher market demand.