Analýza odchylek ve vývoji zisku

This thesis deals with the variance analysis in profit development in a particular company. In order to calculate it, it was first necessary to find out the standard and actual values. Since the company does not allocate fixed costs to performance, part of this thesis is devoted to the allocation of these costs. Two different methods were used to do this, however, the ABC method was ultimately used for the final analysis as it better depicts the relationships between costs and performance. From the data, the individual variances were finally calculated, which led to the calculation of the profit variance. These variances were then analysed and recommendations were provided to the company at the end of the paper.