Analýza ziskovosti výkonů na příkladu konkrétního podniku

This bachelor’s thesis is focused on analyzing the products profitability of a company that engages in sales of forestry material used in logging. Fifteen groups of products from four aggregate categories are analyzed. These categories include tires, cables, snow chains and chain chokers. In the theoretical part, using textbook literature, I set the theoretical basis for the practical part of this thesis. The practical part firstly introduces the company and its current situation. Then the costs of the company are characterized, broken down and classified for the purposes of calculations. After the classification, all costs are allocated to outputs and variable costing and absorption costing calculations are compiled. From the calculations, contribution margin and unit profit are determined for each product. Finally, based on information obtained, an analysis of product profitability is performed. All the fifteen groups showed to be profitable, except for one. The most profitable category are snow chains. The main criterium in profitability analysis is contribution margin.