Využití metody ABC ve vybraném podniku

The aim of this Bachelor thesis is a thorough analysis of the modern calculation method Activity-based costing (ABC), that identifies the activities that a firm performs, and then assigns indirect costs to products. An ABC system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods. Comparison ABC method with traditional methods of cost allocation. Basing on the knowledge summarized in the theoretical part author builds cost model and compare with existing model in the real company, demonstrating the advantages and disadvantages of both methods.