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Chmelařová, M. XY Cost Management Company, Ltd. in the aviation industry. Bachelor thesis. Brno: Mendel University, Faculty of Business and Economics, 2020. The aim of this bachelor thesis is a measures proposal for costs minimization at a company called XY, Ltd. within aviation industry. In the first part of this thesis a necessary theoretical starting points regarding the costs were defined, including their conception, breakdown per kind, calculation, break-even point, operating leverage and finally a rating of financial performance of a company. In the following part, a specific Company is introduced, which is analysed regarding sa-les development and net profit. As following, the breakdonw of costs per kind and analysis of fixed and variable costs was performed. Next one, break-even point was defined and as last a rating of financial performance of a company was proceed. |
