Academic literature on the topic 'Kalkulace variabilních nákladů'

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Dissertations / Theses on the topic "Kalkulace variabilních nákladů"

1

Kunclová, Kristýna. "Aplikace vybraných metod kalkulací ve společnosti Friall s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113079.

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Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
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2

Houšková, Gabriela. "Analýza nákladů a výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-11001.

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The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.
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3

Kirchnerová, Kateřina. "Produkty podnikové činnosti a jejich zobrazení ve finančním, daňovém a manažerském účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-206080.

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The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
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Sloviaková, Michaela. "Rozpočtový proces a zpracování rozpočtu ve firmě zabývající se výrobou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113653.

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The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.
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5

Hoch, Lukáš. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222145.

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The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.
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Hortová, Miluše. "Řízení nákladů v podniku PBS Velká Bíteš, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223678.

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The diploma thesis is focused on cost control management in a manufacturing company. The diploma thesis deals with the calculation of product. It describes existing system of calculations and on the basis of theoretical knowledge suggest effective solutions. This solution should help to find hidden costs.
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7

Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.

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8

VACLÍKOVÁ, Kateřina. "Kalkulace v obchodní činnosti." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-71106.

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This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.
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9

LÍSKOVCOVÁ, Eva. "Řízení nákladů ve vybraném zemědělském podniku." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153576.

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The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.
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10

KEHARTOVÁ, Marie. "Příspěvek na úhradu a jeho využití v podnikové praxi." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-45922.

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The aim of the thesis is to compare two systems of cost calculation - the calculation of total costs and the calculation of variable costs - on the farm Těšovský statek, s.r.o. The calculation are compiled for various sections of the plant and animal production.
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