The bachelor thesis deals with the application of the linear model of costs, revenues and profits on a specific company. The theoretical part of the thesis describes basic concepts such as the main profitable activity and costs and their breakdown, then presents four methods of distinguishing variable and fixed cost components, and last but not least the linear model itself. The practical part of the thesis already focuses on the application of the theory on data provided by the selected company... show full abstractThe bachelor thesis deals with the application of the linear model of costs, revenues and profits on a specific company. The theoretical part of the thesis describes basic concepts such as the main profitable activity and costs and their breakdown, then presents four methods of distinguishing variable and fixed cost components, and last but not least the linear model itself. The practical part of the thesis already focuses on the application of the theory on data provided by the selected company, which is also presented here. The mentioned methods are used to differentiate costs and then a linear model of costs, revenues and profits is constructed. |