Přístupy ke kalkulaci nákladů

Theme of cost calculation is known for a long time but it is very current all the time. It si necessary to deal with this question to be possible achieve concrete company goals. Presented doctoral thesis solves the problem of approaches to cost calculation in chosen companies that fall in three sectors of national economy. This thesis shall answer the question of whether and how the cost calculations are actually realized in chosen enterprises, whether calculations are realized or developed, whether calculation processes are modified and whether companies work with accurate information. On the base of received data from particular companies it will be possible to compare approaches to cost calculation, to analyse these concrete approaches, contingent impact e.g. on management or financial situation, and to confirm their advantages or deficiencies and eventually recommend other possible approaches to cost monitoring and cost management