Kalkulace ceny projektu

The goal of the thesis “Project cost calculations” is a creation of a preliminary calculation for the upcoming project of Wingos company. The thesis is divided in two parts. In the first part the author introduces approach on management of company’s costs, their budgets and calculations, while the main focus of this part is aimed on project management. Based on acquired knowledge the author divides the costs of the company in order to use them in favor of the 2016 budget compilation and further allocation to the main project of the company, where the absorbing costing method is used. The calculation is compiled in two different ways; therefore two different results, optimistic and pessimistic, are obtained. Author compiles two versions of calculation of an alternative project as well. Profitability of both projects is compared. Break-even point analysis for previous and current accounting period is also part of this thesis.