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Cost model for setting a bed price in an accomodation facility
Baňková, Tatiana ; Špičák, David (advisor) ; Krupička, Josef (referee)
The Bachelor thesis is focused on bed pricing in hospitality industry. The main aim of the thesis is to create an idea to optimalize the current pricing sytem in a chosen accomodation facility. The thesis is divided into theoretical and practical section. The theoretical part is focused on clarifications of cost terms and the issue of costing. Furthermore, it describes the importance of hospitality industry in Czech Republic, as well as frequent methods used for pricing beds. The chosen accomodation facility, analysis of its costs and current costing system is introduced in the practical section. The core of the chapter is to practically compare different pricing methods and to choose the most suitable one. In the end of the thesis the break even point is calculated and seasonal calendar for presenting a market price of beds is created.
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Profitability analysis of a specific business using the management accounting tools
Kabelka, Filip ; Brabcová, Lucie (advisor) ; Špičák, David (referee)
The goal of the bachelor thesis "Profitability analysis of a specific business using the management accounting tools" is to apply costing methods on a given company, mainly using the target costing and activity-based costing, and determine and analyse margin. The theoretical part focuses on describing costs and costing itself in relation to the management accounting. A costing system is created in the subsequent practical part in addition with a marginal analysis of specific products. Using the acquired knowledge are several recommendations for management decision-making developed.
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Relation between subjectively perceived and financially measured performance of a firm
Kajanová, Martina ; Šiška, Ladislav (advisor) ; Špičák, David (referee)
The aim of the thesis is to determine the relation between subjectively perceived and financially measured performance of a firm. The introduction of the thesis is focused on performance characteristics and measurement. Further, based on foreign and domestic researches, subjectively perceived performance is defined and comparison with objectively (financially) measured one is made. Results of the researches prove that between subjectively perceived and financially measured performance, there exists substantial to very strong statistical association. Following on an own research was carried out. As the tool for data collection serves a questionnaire sent to firms from the Czech and Slovak Republic. The data collected are compared with values of select financial measures: with ROA, ROE, ROS and Gross Sales. Said own research also confirmed a positive correlation between subjectively perceived and financially measured performance of the firm, albeit weaker than in foreign researches.
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Utilization of budgeting for managing of business operating in touristic market
Duzmambetov, Danil ; Petera, Petr (advisor) ; Špičák, David (referee)
The bachelor thesis entitled deals with approaches to utilization of budgeting for managing of business operating in touristic market. In The theoretical part describes tools and methods of managerial accounting, which used for preparation of corporate budgets and plans. The application part consists of evaluation of the current system of costs budgeting and planning and the proposal of optimization of this system, which based on current theoretical approaches
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Analysis of the usability of selected economic software in management accounting
Křehnáčová, Aneta ; Špičák, David (advisor) ; Petera, Petr (referee)
The aim of this Bachelor thesis is to analyze the usability of selected economic software in management accounting. The theoretical part of the thesis summarizes knowledge of the areas of management accounting and economic software. In the practical part, the representatives of economic software suitable for the analysis are selected. At first the information gathered from the producers´ websites is used to verify whether the potentially suitable products would be suitable for supporting selected management accounting related tasks. The products which do not meet the condition of free availability are subsequently excluded from further consideration. At last the list of the considered products is narrowed down to the ones most frequently used in the Czech Republic. Respecting the criteria described above, the products HELIOS Red, Money S3, POHODA and PREMIER System were chosen as the representatives suitable for further analysis. Each of the software is assessed using the following criteria: cost classification options, support of costing and budgeting, export of data to MS Excel and user friendliness. Respecting the chosen criteria, the analysis reveals that the only software suitable for use in management accounting is PREMIER System. In this software a creation of a specific costing using a model example is demonstrated.
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Comparison of selected reporting tools in the context of managerial decision-making
Špičák, David ; Maryška, Miloš (advisor) ; Matyáš, Ondřej (referee)
The aim of the diploma thesis is to design a comparison process for reporting tools with accent on managerial decision-making needs, and to demonstrate its use in practice by comparing two selected reporting tools. Theoretical foundation, on which the thesis is built, is created first. The main accent is put on introducing performance measurement and management and the role, which is played by reporting in relation to it. Reporting itself is subsequently addressed in more detail separately. The theoretical part of the thesis focuses on analysis and synthesis of findings stemming from review of literature, theses dealing with related topics, and scientific articles published electronically. The practical part of the thesis deals with the introduction and utilization of the designed comparison process for reporting tools with respect to the tools' suitability for supporting decision-making. The process was used to compare Tableau Desktop and Eclipse BIRT. Outputs in the form of graphs and dashboards from Tableau Desktop, which - given the chosen criteria and their weights - achieved higher score in comparison to Eclipse BIRT, were used to demonstrate their possible use in the context of decision-making. In the practical part of the thesis comparison is used based on the designed process, defined method of calculating criteria weights and evaluation system. Criteria weights are calculated using Fuller's pairwise comparison method. Generic information shown is based on the analysis and synthesis of related publicly accessible business, economic, marketing and product information. The thesis puts reporting into the context of decision-making process, more specifically into the context of its role within performance measurement and management. The conclusion that can be drawn is that even though there are numerous processes, approaches, methods, disciplines etc. dealing with performance measurement and management, it is reporting that provides the means enabling smoother decision-making. Thanks to reporting it is possible to access large volumes of data and information stored in the source systems, transform them and present them to users in a way which will support their decision-making needs. The contribution of the thesis lies in the creation of a flexible process for reporting tools comparison. The introduced process can be used by any organization dealing with the matter of choosing the most suitable reporting tool from more alternatives. The introduced process enables organizations to use a clearly defined sequence of steps, while at the same time allowing them to choose appropriate parameters best fitting their needs. Thus, the introduced process reflects the fact that priorities and needs of organizations may differ and therefore it is not possible to introduce a set of rigid criteria suiting the needs of all in general.
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