Assessment of the Cost Calculation and Management Accounting in a Choosen Vietnamese Company

Thanh Viet Anh Cung

Bakalářská práce

Abstract:

This bachelor thesis deals with the cost calculation and management accounting in a chosen Vietnamese company which is an authorized distributor of Panasonic Communication Solutions in Vietnam. The theoretical part deals with the definitions of the cost and management accounting, direct and indirect overhead costs, variable and fixed costs, contribution margin, break-even point and cost-volume-price analysis. The practical part deals with the characteristics of the company and its expenses and revenues presented in the income statement, classification of expenses into direct and overhead costs and into variable and fixed costs and the calculation of the contribution margin and break-even point on an illustrative example. The most important expenses influencing the profit of the company are the direct variable costs of Costs of goods sold and the fixed overhead of administrative and selling expenses.

Keywords

management accounting, cost calculation, overhead cost allocation, CVP

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 15. 3. 2021

Obhajoba závěrečné práce

• Vedoucí: Ing. Enikö Lörinczová, Ph.D.

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Bakalářský studijní program / obor:
Economics Policy and Administration / Business Administration