Kalkulace a analýza ziskovosti produktů na příkladu konkrétní firmy

This bachelor's thesis addresses the issue of cost calculation and profitability analysis using the example of a specific company engaged in the purchase and distribution of dried fruit imported from East Asia. The thesis focuses on a selected product, dried mango. In the theoretical part, basic concepts such as cost classification, calculation, and performance profitability are defined based on academic sources. The analytical part introduces the chosen company, George and Stephen, s. r. o., and analyzes and breaks down its costs. Subsequently, calculations are developed within the thesis and utilized for the profitability analysis of the selected product. The conclusion summarizes the entire analytical part, evaluates the current state of the analyzed company, and provides recommendations that the company could use in the future.