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The main target of this thesis was to evaluate costs and analyze them in a chosen factory. The chosen company works in architecture where it carries out all kinds of constructions in branches of transport, building and civil ingeneering. In the first part of this thesis a general introduction is created, a reader should find the purpose and the target of this thesis. The second part is named ?Meaning of observation of costs?. It deals with planning and control of costs, their management and their reduction. The third part is called ?Classification of costs and their registration?. There is described the definition of costs, their classification, cost function and registration of costs. The fourth part describes ?Instruments of management of costs?. This part deals with calculation, budgeting, technical and economic standard. The fifth part named ?Possibilities of analysis of costs? is divided into 3 parts: analysis of absolute index, analysis of ratio index and analysis of system of indexes. This part includes mathematical formulas which are used for assessment of financial situation of a factory. The sixth part is called ?Methodics?, there are described targets of this thesis. Further it contains mathematical models which serve for creating of required results and were used in the thesis. They are followed by the description of pyramid decomposition and logarithmic methods. The seventh part describes the company which was chosen for this thesis. It consists of history, organization structure, of activities that the company does and at the end of contracts. The eighth part named ?Application of chosen methods of assessment of costs? is the largest part of this thesis, there are used mathematical formulas and analysis. This chapter deals with the costs of the company and their analysis. Further there are given yields and economical result but only for information. The ninth part is called ?Valuation of undertaken analysis in relation to the development of the result of the company economy?. In this part there is used pyramid decomposition of the profit with a logarithmic method. The tenth part is called ?Final valuation?, there is interpretation of the results and final recapitulation of this thesis. |
