| Abstract [eng] |
The main purpose of business enterprise is striving for profitability and this purpose usually decides the head‘s of enterprise choice when he tackles the problems about prices of sales and different expenses. Cost-volume-profit evaluation gives resumptive view about planning process and understanding of costs range so given information is irreplaceable because of trying to ensure rational management. The purpose of this work is to do cost-volume-profit evaluation and make a model according the analysis of cost-volume-profit methodology. This model will let to plan and analyse enterprise‘s cost, activity‘s size and profit‘s relation in effective way. So the object of this work is the profitability of an enterprise, its dependence from enterprises revenue, cost and activity‘s volume. In purpose to realize work‘s aim there are these objectives: to analyse cost-volume-profit evaluation methodology, to structure presumptions for cost-volume-profit evaluation modeling, to do enterprises cost-volume-profit evaluation and to make cost-volume-profit evaluation model. Three main parts makes this work: methodological, analytical, results. In the first part of this work there is an analyses of cost-volume-profit evaluation methodology‘s aspects, there are analysis presumptions, evaluations mean and possibilities. The second part includes presumptions analysis to cost-volume-profit evaluation modeling: here are researched and compared cost-volume-profit evaluation modeling methods and is given the cost-volume-profit evaluations modeling mean and possibilities. In the third part are given practical aspects of cost-volume-profit evaluation, enterprises evaluation and is created cost-volume-profit evaluation model. Work includes 52 pages, there are 13 tables, 30 pictures. There are 6 appendixes. 39 literature‘s sources are used. The cost-volume-profit evaluation model is created according activity based costing (ABC) method, marginal costing system, conventional linear cost-volume-profit methodology and sensitivity analysis‘ methodology. With the help of this model we can find out profitable trading and margins limits, evaluate sales risk degree. An enterprise, which introduces and uses cost-volume-profit evaluation model and separate its instruments, can hope for substantial economic effect because of planning, making resolutions and information process‘ simplification about enterprises activity. |
