Popis: |
This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business. |