Kalkulace přímých a nepřímých výrobních nákladů a její dopady do účetních výkazů

The aim of this Bachelor thesis is to evaluate outputs of the analyzed company using calculations of direct and full production costs, to compare these two methods, show and explain their impact on the financial statements of the company. At the same time also logically compose possible forms of calculations and express their importance for companies in general. The theoretical part of the thesis is focused on the definition of the concept of managerial accounting and its place in the broader context of the company, it also deals with the possible types of costs with their connection to the costing and last but not least it describes calculations, their forms and importance for the company. The practical part applies calculation of direct and full production costs to the example of a particular company, monitors and analyzes the impact of both types of the calculation on the financial statements of the company and also deals with appropriateness of using these methods. In the practical part, the company is monitored over a period of six months, the outputs of the company are valued by the initial and the final state of this period using the calculation of direct costs and full production costs. Impacts of these calculations are shown on the modified balance sheet and managerial profit and loss statement, at the same time possible other impacts are described and an alternative solution regarding the calculation is proposed to the company.