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Selected Items from the Firm's Accounting Statements and their Analysis
Štěpánková, Monika ; Zmrhalová, Alena (advisor) ; Stejskalová, Irena (referee)
The theoretical part of the thesis includes the main characteristics of firm's accounting statements and the use of information from accounting statemensts. In the chapter called "The use of information from the accounting statements" is also availability, reliability, intelligibility and comparability of data. The last part of the theoretical thesis are the time limits of publication data. The practical part of the thesis includes the main characteristics of the H. S. O. stavební a obchodní spol. s r. o. and the firm's accounting statements. Next chapter consists of the analysis of costs, revenues and income statement in the time series (the analyse of income statement summarizes costs and revenues). The time series is from 2005 to 2007. The last part of the thesis includes the cash flow analyse in the time series.
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Valuation of internally produced assets and its influence on quality of management
Černá, Irena ; Wagner, Jaroslav (advisor) ; Kasimová, Monika (referee)
The main goal of this thesis is evaluation of different approaches to product costing. The first part of the work attends to alignment of basic notions, types of costs and theoretical solution to particular costing techniques and processes. The thesis concerns with two basic costing concepts -- Absorption Costing and Variable Costing. The work depicts ways of their application and relevancy for various decision tasks. The theoretical part is ended with view of demands of International Accounting Standard 2. The second part deals with practical research of implemented costing models and techniques in two companies -- Avia Propeller, s.r.o. and Hobra -- Školník, s.r.o.. The thesis describes production process, costing models and techniques of recognition particular costs items. The costing models of companies are compared with demands of IAS 2 and at the end of the work, I confront the approach to asset valuation in the both companies.
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Costs Analysis & driving costs of GE Medical Systems Information Technologies GmbH
Třeboňáková, Iva ; Mikovcová, Hana (advisor) ; Tomášek, Jan (referee)
Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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Customer profitability analysis in companies with customers specific products and services
Bedřichová, Eva ; Wagner, Jaroslav (advisor) ; Roun, Vlastimil (referee)
The thesis concerns modern costing methods for cost control in companies with customers' specific products and services. The theoretical part describes fundamental characteristics of costing system and it focuses on contribution of traditional as well as modern costing methods. It points out benefits and deficiencies of modern costing methods in comparison to conventional practice in costing area. Following that specific features of costing issues in companies with customers' specific products and services are discussed. The application part deals with cost control and costing system in the company BESTSPORT a.s. Based on deep analysis of relevant area recommendations enhancing costs control of the company has been formulated.
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The role of budgets in non-governmental non-profit organizations
Brožová, Michala ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
Bachelor's thesis is focused on the role of budgets in non-governmental non-profit organizations. It consists of theoretical and practical part. The theoretical part contains two chapters. The first chapter will tell us about non-profit organizations, their characteristics and differences from the profit sector. The second chapter contains informations about budgeting, specifically what types of budgets we know and how are they compiled. In the practical part I will bring the issue of the budget analysis of the mission in Afghanistan of the public benefit company People in Need. I`ll compare the amount of all cost items under the plan with their actual amount and then I am going to try to determine how well were the provided resources used by the organization.
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Measurement of the Efficiency of Bed Facilities in the Czech Republic
Hanzo, Ján ; Maaytová, Alena (advisor)
This thesis concentrates on effective providing of hospital health services. It tries to capture basic processes of hospital performance, describe persons who are associated with its activities and reveal reasons which can stand behind different efficiency and effectiveness of hospitals. The first part involves information on bed facilities, specifies efficiency and related terms. It includes an analysis of the utility functions of individual participants on the hospital services market and discusses an influence of different payment systems on the efficiency. The second part is focused on a practical demonstration of the measurement of the efficiency in the Czech hospitals.
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Business plan
Šimečková, Barbora ; Krause, Josef (advisor) ; Cimický, Jan (referee)
The goal of my work was to create a business plan in the area of IT. In the theoretical part I am aiming at creating a quality business plan. The practical part contains a particular plan for my company.
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