| dc.contributor.advisor | Vejsadová Dryjová, Marie | |
| dc.contributor.author | Ficová, Barbora | |
| dc.date.accessioned | 2021-11-24T14:14:57Z | |
| dc.date.available | 2021-11-24T14:14:57Z | |
| dc.date.issued | 2012 | |
| dc.date.submitted | 2012-04-30 | |
| dc.identifier.uri | https://dspace.jcu.cz/handle/20.500.14390/6013 | |
| dc.description.abstract | Diplomová práce je zaměřena na vedení nákladového účetnictví v podniku KAMENOLOMY ČR s. r. o. V práci je zhodnocen systém vedení nákladového účetnictví, způsob sestavení prodejní cen kameniva. Dále je ukázáno jakou metodu kalkulace firma využívá a proti ní je postavena jiná varianta kalkulace pro porovnání. U všech propočtů je vycházeno z teoretické části práce, ve které je popsána problematika, manažerského účetnictví, nákladů, kalkulací a rozpočetnictví. | cze |
| dc.format | 104 s. (108 637 znaků) | |
| dc.format | 104 s. (108 637 znaků) | |
| dc.language.iso | cze | |
| dc.publisher | Jihočeská univerzita | cze |
| dc.rights | Bez omezení | |
| dc.subject | Nákladové účetnictví | cze |
| dc.subject | Náklady | cze |
| dc.subject | Kalkulace | cze |
| dc.subject | Rozpočetnictví | cze |
| dc.subject | Fixní náklady | cze |
| dc.subject | Variabilní náklady | cze |
| dc.subject | cost accounting | eng |
| dc.subject | cost | eng |
| dc.subject | fixed costs | eng |
| dc.subject | variable costs | eng |
| dc.subject | calculation | eng |
| dc.subject | budgeting | eng |
| dc.subject | variable costing | eng |
| dc.subject | absorption costing. | eng |
| dc.title | Nákladové účetnictví v konkrétním podniku | cze |
| dc.title.alternative | Cost accounting in a particular company | eng |
| dc.type | diplomová práce | cze |
| dc.identifier.stag | 24552 | |
| dc.description.abstract-translated | The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing
The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division.
The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing.
At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz. | eng |
| dc.date.accepted | 2012-06-04 | |
| dc.description.department | Ekonomická fakulta | cze |
| dc.thesis.degree-discipline | Strukturální politika EU a rozvoj venkova | cze |
| dc.thesis.degree-grantor | Jihočeská univerzita. Ekonomická fakulta | cze |
| dc.thesis.degree-name | Ing. | |
| dc.thesis.degree-program | Ekonomika a management | cze |
| dc.description.grade | Dokončená práce s úspěšnou obhajobou | cze |
