Analýza a návrh optimalizace systému kalkulací ve vybrané organizaci

This thesis deals with the issue of costing as a key tool for cost management and management decision support at the industrial company Sellier&Bellot. The main objective of the thesis is to evaluate the existing costing system at this company, focusing on the cost structure, methods of allocating indirect costs, and the form of the costing formula used. The theoretical part of the thesis defines the basic concepts of management and cost accounting, cost classification, and describes various methods and types of calculations. The practical part then contains an analysis of the cost structure of a selected center, where fixed and unit costs dominate. A critical analysis of the current state revealed shortcomings, particularly in the allocation of overhead costs, where the use of value bases and a high degree of aggregation leads to cost distortions for technologically different products. The conclusion of the thesis formulates optimization measures, which mainly include the transition to natural cost bases and the breakdown of overhead costs into sub-activities. The proposed changes aim to refine calculations, eliminate cross-subsidization of products, and provide more relevant data for pricing and strategic management decision-making.