The cost calculations and their use in the company

The major objective of this bachelor´s thesis is to analyse a calculation system of costs in a selected company, including its use in economic decision-making and cost management. The first part, based on the specialized literature, is devoted to the basic theoretical knowledge of costs and calculations, their definitions and characteristics. The second part is focused on the characteristics of the chosen company which deals with textile production and on the analysis of its calculation system. This analyzed calculation system is particularly constituted of preliminary calculations, respectively operational calculations set by the norm, and their results are compared with final calculations. In the final part there is stated an evaluation of the calculation system of the company and there are pointed out questions and possible improvements of the corporate calculation system