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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Proposal of costing system in the selected company
 Reiman, Yuliya ; Kozáková, Petra (advisor) ; Hajdíková, Taťána (referee)
The diploma thesis is focused on process cost management by using of method Activity Based Costing. The goals of this thesis are analyzing the current situation of cost management in the company and application of new costing system. The content of the work is divided into eight consecutive parts. The first part is focused on cost management and explains cost concept and their classification. The second part describes substance of costing and costing's methods. The third part specifies Activity Based Costing method, its basic theoretical starting point, implementation stages and possible advantages and disadvantages of its implementation. The fourth part is devoted to the methodology and the aim of the work. Five's part describes company, its history, services, and cost characteristics. In the next part there are application of the Variable Costing and the Overhead Rates Costing in the company. In the seventh part by using of single steps implementation of the Activity Based Costing method takes place. The last chapter evaluates the results of the individual costing methods and give recommendation for realization of one method.
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Blue Ocean Strategy
 Reiman, Yuliya ; Svoboda, Petr (advisor) ; Dvořák, Jiří (referee)
The subject of my bachelor's thesis is "Blue Ocean Strategy". The main goal of this work is to explain the problems of Blue Ocean Strategy, which is the actual trend in the market. The thesis is divided into two parts. The first part describes what it is competitiveness, competitive advantage, Porter's five forces model and its competitive strategies further build on the Blue Ocean Strategy, value innovation, analytical tools and system framework of strategy and attributes that well-developed Blue Ocean Strategy must have. In the practical part then I will focus on the application of Blue Ocean Strategy on the example of the emerging sports center in the Jindrichuv Hradec, using analytical tools and system frameworks of this strategy.
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