This bachelor thesis deals with the application of the linear model on a specific company engaged in the production of personalized leather products. The theoretical part deals with the definition of relevant concepts. It defines, for example, breakdown of costs by nature and by function, the linear model and its parameters, and methods of differentiating costs into variable and fixed. The practical part starts with an introduction of a specific company. It goes on to analyse the costs and othe... show full abstractThis bachelor thesis deals with the application of the linear model on a specific company engaged in the production of personalized leather products. The theoretical part deals with the definition of relevant concepts. It defines, for example, breakdown of costs by nature and by function, the linear model and its parameters, and methods of differentiating costs into variable and fixed. The practical part starts with an introduction of a specific company. It goes on to analyse the costs and other parameters of the linear model in the company. Based on the analysis of each parameter, the linear model is then constructed and solutions are proposed that could lead to an increase in the profitability of the company. |