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This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business.

This bachelor thesis with the title of The Differentiation and the Calculation of the Costs in the Particular Company is focused on the analysis of the costs and the calculation of procedures in a selected medical facility. The work is divided into two parts, a theoretical and a practical one. The theoretical part is based on the explanation of the basic terms of differentiated costs and calculations, while the practical one introduces the company and its costs. In the next part the costs are differentiated and the calculations of all the procedures are formed. The conclusion of the practical part is devoted to the proposal of the optimization of the costs in the selected medical facility.

This research has as main objective to propose an alternative use for a ERP tool to generate information that permit incorporation of control of environmental spending on management system in a steel industry. For this, present a literature review with the evolution of environmental issues, the main methods and costing systems and some existing approaches to issue environmental costs. The searched literature supported the theoretical analysis of the costing method in an existing steel plant and how it treats its costs of environmental management. The field research was based on the identification and analysis of the costing method and the environmental management system existing in the steel industry investigated, which led to the development and implementation in a pilot area of an ERP tool capable of identifying spending on environmental management. The results showed that the search dests costing methods are insufficient for analysis of environmental costs and therefore the developing of a tool capable of identifying the costs of environmental management, which hitherto were hidden in the process, became is essential for the incorporation of control of these expenses in the management system of the company studied. Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES A presente pesquisa tem como objetivo principal propor uma alternativa de uso para uma ferramenta de um ERP para gerar informações que permitam a incorporação do controle dos gastos ambientais no sistema de gestão de uma indústria siderúrgica. Para isso, apresenta uma revisão bibliográfica com a evolução da questão ambiental, os principais métodos e sistemas de custeio existentes e algumas abordagens para a variável custos ambientais. Este referencial teórico subsidiou a análise do método de custeio existente em uma usina siderurgia e a forma como esta trata os seus custos com a gestão ambiental. A pesquisa de campo baseou-se na identificação e análise do método de custeio e do sistema de gestão ambiental existentes na indústria siderúrgica pesquisada, o que proporcionou o desenvolvimento e implantação, em uma área piloto, de uma ferramenta de um ERP capaz de identificar os gastos com gestão ambiental. Os resultados desta pesquisa mostraram que os métodos de custeio existentes são insuficientes para análise dos custos ambientais e que a ferramenta desenvolvida foi capaz de identificar os custos da gestão ambiental, que até então estavam ocultos no processo, tornando-se fundamental para a incorporação do controle destes gastos no sistema de gestão da empresa estudada.

Thesis provides actual information on assembling of cost calculation in private company which deals with technology supply for agricultural operations. I create price calculation for building reconstruction on the basis of documentation that had been provided by the company. Calculation is created by typified figures. At the end there is final calculation and evaluation of calculation methods in this company.