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Application of Management Control System in a Business
Pokorná, Jitka ; Bajzová, Jana (referee) ; Žižlavský, Ondřej (advisor)
The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Analysis of BIM model implementation and cost estimation in construction company
Forman, Vladislav ; Tuscher, Martin (referee) ; Biolek, Vojtěch (advisor)
The diploma thesis is focused on the analysis of the implementation and valuation of the BIM model in a construction company. In the practical part, a specific construction company and its project is selected for the implementation and valuation using valuation plugins, which define the elements according to the design classification. For the purposes of this work, the constructions of the main building production are selected - piles, prefabricated load-bearing skeleton, wall perimeter cladding and roof folded cladding. Based on the model developed in this way, the BIM model is compiled and by exporting data from valuation plugins, an item budget is processed. The main result of this work is to perform an implementation analysis and show the advantages and disadvantages of the BIM approach to projects.
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Creating and the Budget Controll in the Selected Firm
Ticháček, Jiří ; Dvořáková, Pavla (referee) ; Hanušová, Helena (advisor)
The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.
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Overhead costs in the construction company
Studený, Jaromír ; Vojtěch, Dušan (referee) ; Hanák, Tomáš (advisor)
This Bachelor thesis summarizes overhead expenses in a construction company. The theoretical part is focused on general explanation of costs, cost management and overhead expenses in a construction company. The practical part concentrates on the analysis and evaluation of the data from the questionnaire survey, which was performed to analyze the methods of overhead expenses management in czech construction companies.
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Proposal of an Economic Informational System
Stehlík, Martin ; Pondikas, Tomáš (referee) ; Kocmanová, Alena (advisor)
The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.
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Representation of women in municipal councils: How does the allocation of municipal budgets differ based on the representation of women?
Štrobachová, Tereza ; Císař, Ondřej (advisor) ; Jeřábek, Hynek (referee)
This paper examines the impact of women's representation in municipal councils in the Czech Republic on municipal budget allocation. The primary objective was to determine whether the level of representation of women in municipal councils across the Czech Republic affects the allocation of municipal budgets across different areas. In particular, the thesis focuses on the relationship between the gender composition of municipal councils and the allocation of budget resources, with the main aim of investigating how the presence of women in municipal councils affects the distribution of funds, with a deeper focus on whether higher representation of women in municipal councils generates changes in the structure of budget allocation, including across different categories of expenditure in favour of traditional women's issues. Using multiple linear regression models and studying the 2018 and 2021 budgets of municipalities in the Czech Republic, it was found that most of the predicted associations between women's representation and budget allocation were not confirmed, and the results were not statistically significant. However, a statistically significant association was found between higher representation of women in councils and an increase in spending on traditionally women's issues. When interpreting...
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Application of Management Control System in a Business
Pokorná, Jitka ; Bajzová, Jana (referee) ; Žižlavský, Ondřej (advisor)
The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Budgets in the Selected Firm
Michálek, David ; Pospíchál, Robert (referee) ; Hanušová, Helena (advisor)
Diplomová práce je zaměřena na oblast rozpočtů ve firmě DATEV.cz s.r.o. V teoretické části práce je rozebrán koncept rozpočetnictví a následně je zařazen do současných teoretických rámců. Analýza problému a současné situace popisuje současný stav finančního plánování ve firmě a analyzuje firmu z pohledu manažerského účetnictví. V kapitole návrhů a přínosů řešení je navržen dlouhodobý finanční rozpočet firmy včetně investičního projektu. Cílem práce je zlepšit rozpočetnictví ve firmě na základě analýzy současné situace s přihlédnutím k současné finanční krizi.
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