Evidence of costs and revenues in the accounting and construction company with a focus on establishing sales prices of the products

The aim of this Bachelors thesis was describing of cost and income evidence and sales price of production setting in a monitored company. This company is a contruction company Kočí a. s. settled in South Bohemian region in the town Písek. This company deals with the reconstruction of historic buildings and construction of industrial and office buildings and family houses. Company structure is divided into various economic centers, where progress in costs and incomes is monitored. Particular attention is given to monitoring the progress of overhead costs. These costs create value ? significant item of costs in company. If the values of this overhead costs develop unevenly, it has an influence on company managerial decision-making. The most important income item is revenues from building operations. It clearly appears from principal activity of a company, which is a building production. The company's turnover increases year on year. This fact follows from company's Annual Report for year 2009. In following years the company will be affected by downturn of government contracts. This situation is caused by current economic depression. The government contracts created a significant part of company incomes in the past. Therefore the company economic situation may get worse significantly Setting of sales price of production is done by means of cost calculations. Mainly three types of calculations are used: a surcharge calculation, an hour-machine calculation and a calculation of atypical products. High attention is given to a right setting of percentages of manufacturing overhead and overhead administrative expenses. The final price must cover the costs of company and bring the required profit. But the amount of this price must be succeed in competitive fight with other companies