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The aim of this dissertation is to analyse the costs and their management in the company BAEST, a.s. BAEST, a.s. is a manufacturing engineering firm with a wide production range. In this work, the costs are investigated at first from the global point of view - it is analysed their structure and development here. Further part of the work gives attention to calculations. There are calculation methods characterized here, which are used by the company, and a part of this section is setting of the planned and the final calculation and analysis of variances. Conclusion is aimed to possible production cost saving. |
