National Repository of Grey Literature 13 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
The design of the ABC model on the example of the healthcare facility
Golovkova, Anita ; Wagner, Jaroslav (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with the issue of the formation of the ABC model in healthcare facilities. The aim of this work is the formation of the ABC model on the example of the Infectious Department of the selected teaching hospital. The work is divided into theoretical and practical part. In the framework of the theoretical part are summarised findings from literature review regarding the Activity-Based Costing method and its application in medical organisations. In the practical part are already constructs of the ABC model itself, based on an annual data basis using a procedure adapted to the medical facilities.
Customer profitability analysis in a consulting company
Jahoda, Richard ; Matyáš, Ondřej (advisor) ; Šoljaková, Libuše (referee)
The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.
Measurement of customers´ profitability in corporate banking
Vacek, Petr ; Šoljaková, Libuše (advisor) ; Wagner, Jaroslav (referee) ; Pražák, Patrik (referee)
The dissertation thesis aims to establish a complex theoretical basis for a measurement of customer's profitability which can be easily used in the practice. The main reason for that is the absence of such publication in the current academic sphere. A combination of management accounting and knowledge of banking enables to achieve the aim. The thesis itself is closely linked to the banking practice. There are derived customer's profitability indicators as modifications of the popular RAROC in which a customer margin is used instead of net profit. There is designed a simplified way of operational cost allocation. Questionnaires and interviews with senior representatives of seven Czech banks helped to identify the most significant labor-intensity factors of corporate customers. The description of principal features of risk costs and derivation of formulas for profitability variances are also the part of the thesis. The theoretical part is followed by the practical one where a contemporary banking practice of corporate customer's profitability measurement on the Czech market is explored. It identified three weak points -- cost allocation, profitability variances and one-year horizon of a calculation. At the end, the theoretical basis is applied on an existing customer portfolio and the result is compared with a currently used customer's profitability measurement.
Product Value Analysis
Bečvářová, Lenka ; Šoljaková, Libuše (advisor) ; Wagner, Jaroslav (referee)
This thesis deals with the value analysis focused on the product. Attention is paid to its component - functional analysis - in connection with the method is introduced the issue of costing per product function. The theoretical part summarizes the knowledge from the literature about the method of value analysis and the method of cost calculations of the product function. The application part concerns concrete application of theoretical knowledge to the manufacturing company. In particular, it deals with the issue of function specification and casting per elements of product. In conclusion, the solutions are proposed to optimize costs.
Taking advantege of management accounting in project management.
Haničáková, Lenka ; Šoljaková, Libuše (advisor) ; Knapová, Bohuslava (referee)
The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.
The analysis of the profitability of the production and customers demonstrated on the example of bakery
Satorová, Hana ; Wagner, Jaroslav (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with the analysis of profitability. It describes methods used in the analysis and features their advantages and disadvantages. The example of a virtual enterprise, which engages in contracting business, demonstrates how to correctly approach pricing and assessment of the order profitability.
Valuation of the business process performance with respect to the reporting of operating results of company
Stojan, Jaroslav ; Knapová, Bohuslava (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with the valuation of own production, mainly for financial accounting purposes. Examines the impact of inventories on internally generated profit and inventory value reported in the statements of financial accounting, and the consequent impact on some indicators of financial analysis.
The evaluation of an impact of subsidies on a prosperity and calculations of agricultural companies in the czech republic
Šimek, Jan ; Šoljaková, Libuše (advisor) ; Halíř, Zbyněk (referee)
The principal aim of this thesis is to investigate the possible impacts of governmental interventions on the agricultural sector in the Czech Republic in order to propose possible deductions and identify possible gaps. Focus will be placed on the research results of a selected group of companies. Firstly, the most significant subsidies are outlined along with a brief overview of their acquisition. This is followed by an analysis of ratios and correlation coefficients of accounting information obtained from concrete agricultural companies in order to pinpoint possible connections with the aforementioned subsidies and their consequential governmental impact. Thesis also summarizes discussion between economists and offers its own logical deductions and explicates results of the analysis dealing with questionable topics.
Theoretical and practical aspects of Balanced Scorecard
Vysloužil, Radovan ; Fibírová, Jana (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with Balanced Scorecard (BSC) method from the related theoretical and practical point of view. Starting point of the thesis focuses on the content of Balanced Scorecard that is expressed by the analysis of the two key functions of BSC -- BSC as a measurement system and BSC as a strategic management system. The content analysis of BSC is accompanied by the description of the suitable techniques that can be used in the process of creating BSC. On the basis of gained information of the content aspects and the suitable techniques is created proposal of BSC system for real Train Engineer a.s. Corporation.
Usage of lean manufacrturing in costs management
Hobzová, Veronika ; Šoljaková, Libuše (advisor) ; Halíř, Zbyněk (referee)
Lean manufacturing is the method to drive the costs down. Thesis concerns historic development of lean manufacturing methods giving special attention to Taylor's scientific management, husbands Gilbreth motion studies and Ford's production schema for "T" model. From today praxis the thesis is considering TPS (Toyota Production System) developed by Toyota Motor Corporation as an application of lean manufacturing. It was further developed by James Womack and Daniel Jones in their lean manufacturing theory analysis. The thesis introduces the example about fictitious HAD Corporation that is constructed on the bases of three real IT global companies. Analysis applies Womack's and Jones theory of lean manufacturing including five steps: value, value stream, flow, pull, perfection. The thesis can serve as an overview of lean manufacturing history, current methods and case study.

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