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Cost Management in the Company

By Jana Vávrová


The thesis focuses on the issues of monitoring and controlling of the costs in MANN+HUMMEL Service s.r.o. Theoretical part specifies the different types of expenses, the internal departments and the responsibility centres. In the practical part these findings are applied into environment of this company and then are evaluated. In the concluding part there are described suggestions how to optimizme the costs of the company

Topics: service departments; cost classification; Manažerské účetnictví; fixed costs; členění nákladů; rentabilita nákladů; cost centers; nákladová střediska; vnitropodnikové útvary; actual costs.; fixní náklady; servisní útvary; internal departments; profitability of costs; Management accounting; skutečné náklady.
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2012
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