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Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos
[Cenová tvorba a finanční plán podniku se zakázkovou výrobou; podnikání v chaosu]

Author

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  • Pavel Franek

Abstract

The aim of the case study is to acquaint the reader with the process of framing the financial plan by means of hour rates in engineering customized production. Using an example of a model division of specialized production, the author (a former director with many years of experience in a similar division) first explains the specificity of customized production. Further in the text he describes in detail the process of hour rate calculation, price calculation of a chosen representative of a part of the production range and the framing of the financial plan of the division. In conclusion reasons for the adjunct to the title "enterprise in chaos" are given and views of part of the corporate sphere on tendering are briefly commented on.

Suggested Citation

  • Pavel Franek, 2006. "Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos [Cenová tvorba a finanční plán podniku se zakázkovou výrobou; podnikání v chaosu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 86-110.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:3:id:181:p:86-110
    DOI: 10.18267/j.cfuc.181
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