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The Method of Standard Costing on Example of Specific Company
Kovářová, Kateřina ; Knorová, Kateřina (advisor) ; Krupička, Josef (referee)
The subject of the bachelor thesis is the method of standard costing and analysis of variances, that are both necessary for management and controlling of costs. It provides managers with information about the difference between actual and required state. The first part describes the theory of this method, where standard and subsequent analysis of variances are examined. In the second part, the bachelor thesis deals with company, that is part of a multinational concern. This company manufactures and designs electronic components. The author examines how the company applies the mentioned method and further analyzes the variances. Based on the results of the previous part, the author suggest possible improvements of this method.
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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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Analysis of the structure and function of selected machinery company SECO GROUP for the mowing and maintenance of grass
Kinčl, Jan ; Krupička, Josef (advisor) ; Petrásek, Stanislav (referee)
The works aim is to analyze the structure and function of selected machines for mowing and maintenance of grasslands for the selected compani, comparing their characteristics and performance with selected competing products on the market. Part of this analysis is familiarization to maintenance and mowing of grasslands to create a basis for evaluation of the functionality of these machines. The work also marginally presents the history of the chosen manufacturer Seco GROUP Inc. Jicin and its scope of manufacturing activities. Another part focuses on the analysis and comparison of three selected products and comparing their quality and overall utility value to the products of competing producers in properly selected models and similarly constructed products to those produced by the company Seco GROUP. The goal is to evaluate the company's products in the category of small machinery, including an assessment of their suitability and shortlist the positives of the products against other competing firms.
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Grain Size Distribution of Selected Mineral Fertilizers
Novák, Kamil ; Krupička, Josef (advisor) ; Novák, Petr (referee)
This thesis deals with the measurement of particle size distribution in selected types of solid fertilizer and verification method for measuring the critical speed in the vertical air flow. In the individual sections describe the basic mechanical and physicochemical properties. The thesis introduces methods for measuring solid industrial fertilizers, measurement methods and instruments that are, used in the evaluation of fertilizer. These measurements are processed tables, their graphical representation is shown of measured and calculated values. The results derive important groups of the individual fractions obtained from the sieves and are also calculated critical speed of air flow.
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Determination of the annual costs for golf course upkeep
Shapoval, Vadym ; Kumhála, František (advisor) ; Krupička, Josef (referee)
This thesis deals with the maintenance of golf courses and especially machinery needed for the maintenance of these courses. The work is divided into two main parts - theoretical and practical. At the beginning of the theoretical part of the thesis are explained basic terminologies of golf courses and an explanation of the basic concept is given. This is followed by an analysis of each operation, and a description of the machines that are used to perform these operations. At the end of the theoretical part, there are briefly mentioned the various components of the costs for the machine maintenance and an overview of useful formulas for calculation of the costs is discussed. The practical part contains an overview of data collected on individual golf courses, including general information about these golf courses. Evaluation obtaining results of the calculation is mentioned at the end of the thesis.
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Inflation targeting in an environment of deflationary pressures
Krupička, Josef ; Koderová, Jitka (advisor) ; Revenda, Zbyněk (referee)
This research paper on monetary policy focuses on strategy of inflation targeting and its modification in an environment of deflationary pressures. Focus of this paper is based on three main points that correspond to the content of individual chapters. The first point is a theoretical analysis of the main attributes of inflation targeting with emphasis on analysis of the functioning of the transmission channels. The second point is an analysis of implementation of this strategy in the Czech National Bank and in the Reserve Bank of New Zealand. In this point separate analysis was made of the development of inflation targeting and transformation of relationship between macroeconomic variables in transmission mechanism. The third point then debates the modification of monetary policy instruments in the context of inflation targeting adopted by the Czech National Bank, with an emphasis on the introduction of exchange rate commitment. Throughout the work are used simple methods for analysis with further emphasis on the actuality. The conclusion summarizes the findings and evaluates the modification of the inflation targeting strategy as a positive phenomenon in the context of evolution of monetary policy.
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