Český finanční a účetní časopis 2006(3):86-110 | DOI: 10.18267/j.cfuc.181

Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos

Pavel Franek
Ing. Pavel Franek - bývalý dlouholetý ředitel strojírenské divize v ORGREZ,a.s., Brno. Kontakt přes Český finanční a účetní časopis.

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.

Keywords: Customized production; Production programme; Order calculation; Price calculation; Financial plan; Product representatives; Hour rate; Labour costs; Overhead costs; Economic result; Profit; Enterprise in chaos.
JEL classification: M41

Published: October 1, 2006  Show citation

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Franek, P. (2006). Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos. Czech Financial and Accounting Journal, 2006(3), 86-110. doi: 10.18267/j.cfuc.181
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