Aplikace kalkulace zakázkové činnosti na konkrétním podniku

This Bachelor's thesis deals with costing on the example of a specific company, which is engaged in custom manufacturing of guide elements for automatic lines. It evaluates its current approach to costing and cost management and subsequently proposes its optimisation. The theoretical part pays attention to performance management criteria, costs and their classification, and especially to costing, defining the subject of costing, its content and structure, methods of cost allocation, types of costing formulas, methods of costing and decision-making tasks in costing. The practical part first introduces the selected company and its current approach to business management, costs and costing. Furthermore, it evaluates the approach and, based on this and the knowledge from the theoretical part, proposes an optimisation solution that presents suggestions for the use of further and more detailed cost breakdowns and a new costing formula that should lead to improved management information.