Rozbor nákladů a analýza bodu zvratu ražby tunelu společnosti Metrostav a.s

The bachelor thesis discusses cost analysis, cost functions, revenues and profit, the break-even analysis and related decision problems. The topic of this study is important to every manufacturing company. The general theoretical basis subsequently tend to concrete problem-solving, including calculations, graphic representations and verbal explanations. The theoretical part of this work presents potential approaches to the description of basic economic values and examines correlations of these values. Problems described in theoretical part are applicated on a project currently executed by public limited company Metrostav, it is a tunnel construction known as ,,Construction 0079 Špejchar -- Pelc -- Tyrolka -- bored tunnels". There have to be made some important decisions about the basic time, technological and other variables before calculations. Determination of variable and fixed costs is based on the Classificational Analysis, necessary information about costs are included in cost calculations. Revenues are calculated from the investment budget for the tunnel project. Break -- even point is calculated for the three geological categories of rock, which differ with dificulties of boring. The thesis is focused also on various types of decision problems such as number of running metres, that is necessary to bore to achieve required profitability or determination of profit and profitability achieved by the target monthly performance in particular geological boring categories. The calculated outputs are summarized and compared, the conclusions and recommendations for a further use of the outputs in the whole process of tunnel boring are described. The procedures used for the calculation of the break--even point and making decisions about related problems can be generalised and used in similar tunnel projects, or more precisely in all line construction projects carried out by the Metrostav.