This bachelor thesis deals with the costing and analysis of products profitability on the example of a particular company, which trades and assembles especially garage doors, windows and outdoor blinds. The work is divided into two parts – theoretical and application. The theoretical part is dedicated to concepts that lead to an understanding of the given topic. It follow up information about cost and cost breakdown, costing and costing methods and concepts lead to understanding analysis od prod... show full abstractThis bachelor thesis deals with the costing and analysis of products profitability on the example of a particular company, which trades and assembles especially garage doors, windows and outdoor blinds. The work is divided into two parts – theoretical and application. The theoretical part is dedicated to concepts that lead to an understanding of the given topic. It follow up information about cost and cost breakdown, costing and costing methods and concepts lead to understanding analysis od products profitability, such as profit and contribution margin. In the application section, the particular company is introduced. Furthermore, its incurred costs and their current breakdown are shown. Finally, a new division is proposed. The next chapter deals with existing costing and designing a new set of costing using variable costing according to the retrograde formula. At the end of the application part, an analysis of products profitability is made with using the contribution margin, contribution from the sales and margin per unit of limitation. |