Model diagnostického procesu nákladov podniku

Enterprise diagnostics as a discipline of the company management enables to identify and evaluate state of researched area in the enterprise and by following data processing devices to propose adequate arrangements for the improvement.Diagnostics of costs and returns in trans-port company goes towards to reduction of costs (costs represents factors of enterprise compe-titiveness).Diagnostics realisation of costs for transport company is necessary to perform in logical track of individual phases - identification of object for diagnostics, state and description of object development, diagnostics test, diagnostics analysis and synthesis, therapy design. Within the opening phase of diagnostics process, it is created base-database of division of costs in travel cargo transport enterprise. With the help of diagnostics apparatus, we can describe the state and development of costs on created homogenous groups of costs and returns. Diagnostics process is followed by comparison of actual (real) state of costs of travel cargo enterprise through testing criteria (cost accounting, budget of costs and returns, norms of consumption, eligible data) and by definition of problems for researched area. I analysed detected problems through intensity and frequency of changes repeated, causes that evoke negative changes, etc. Diagnostics synthesis includes and aggregates knowledge gained by diagnostic analyses and formulises importance of the problem. Final phase of diagnostics process is to design the therapy for solution, resolution or abolition of detected problems.Wrought model of the diagnostic process to generalize realization process its individual phase. Aplication part specify its process on unit costs dedicated in dependency volume capacity, that means on fixed costs and variable costs. For determination fixed and variable costs was used empirical method, for their description, method of level utilization fixed costs. As test criteria was selected rate of utilization 95%.Correct diagnostics processing of transformation process evaluation with compliance of se-quence for individual steps can considerably help to market success of the enterprise.