| Popis: |
This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself. |
