Secondary abstract: |
Every enterprise that wants to be successful and competitive during global crisis meets a problem, how to find reserves in their business process. Reserves can be found only with exact costing. Therefore cost management is obligatory, wherever costs appear. In this thesis we focused on smaller wood enterprise cost management. We showed most important costs of smaller wood enterprise. We calculated the actual cost of one working hour on each cost centre. Until now the cost of working hour was determined mainly by experience. In empirical part of the thesis we showed the selling price calculation for three different manufacture areas, which is furniture for office, kitchen or children’s room. This thesis can serve as manual for businessmen or smaller wood enterprises, because it includes the most important costs in this business process. |