National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The Use of Activity Based Costing in Cost Control
Sabo, Ladislav ; Král, Bohumil (advisor) ; Staněk, Vladimír (referee)
The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.
Financial analysis of Pivovary Staropramen a.s.
Sabo, Ladislav ; Boukal, Petr (advisor) ; Krause, Josef (referee)
The thesis focuses on evaluation of financial stability and performance of Pivovary Staropramen a.s. Primary goal is to analyze company's capital structure and it's position towards banks and other potentially creditor subjects. The influence of the recently arisen economic crisis on the particular company cannot be overlooked in this paper either. As the last financial statements in the time when the thesis was written were published for a year 2007, which wasn't yet influenced by the economic crisis, the thesis concentrates rather on the company's preparedness for its break out.

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