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OPVK Projects Funding and Budget for Primary Schools
Pitela, Zdeněk ; Marková, Jana (advisor) ; Hladký, Jaromír (referee)
The first part of my thesis describes the history of cooperation in the field of education in Member States of the European Union. Another chapter is dedicated to the European Social Fund and its operational programmes. The main part of my thesis is focused on the Education for Competitiveness Operational Programme (ECOP) and guiding principles in creating the projects budget for primary schools. It is emphasized the need for proper project budgeting and its importance in evaluating financial support applications. It points out the major mistakes made by applicants when they create the budget and it points out the ways to avoid them.
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Overhead costs in the construction company
Kovář, Jakub ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.
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Cost Analysis of the Company by Using the Method of Activity Based Costing
Stojaspalová, Vendula ; LLM, Ondřej Blaľek MBA, (referee) ; Kocmanová, Alena (advisor)
The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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Overhead Costs in the Contruction Company
Vondálová, Ludmila ; Biolek, Vojtěch (referee) ; Hanák, Tomáš (advisor)
This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.
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Cost Analysis of the Company by Using the Method of Activity Based Costing
Jursa, Jan ; Doležal, Květoslav (referee) ; Juřica, Pavel (advisor)
Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
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OPVK Projects Funding and Budget for Primary Schools
Pitela, Zdeněk ; Marková, Jana (advisor) ; Hladký, Jaromír (referee)
The first part of my thesis describes the history of cooperation in the field of education in Member States of the European Union. Another chapter is dedicated to the European Social Fund and its operational programmes. The main part of my thesis is focused on the Education for Competitiveness Operational Programme (ECOP) and guiding principles in creating the projects budget for primary schools. It is emphasized the need for proper project budgeting and its importance in evaluating financial support applications. It points out the major mistakes made by applicants when they create the budget and it points out the ways to avoid them.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Brož, Jan ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
Presented bachelor thesis pursues assesment of expenses development. The first part includes characteristics of expenses in financial and interdepartmental accounting and expences division. This characteristic is performed by synthesis and analysis of theoretical knowledge. The second part pursues expenses of Ztracený ráj Ltd. Expenses are analyzed in six-year time period. Value added forms recommendation regarding expenses reduction and economy outcome improvement. These recommendations are based on data gathered from published financial statements and other documents provided by Ztracený ráj Ltd.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Benáková, Pavla ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
This bachelor thesis is focused on assessment of Expenses from financial and cost accounting Point of view. In the literary research are defined the basic concepts concerning the financial and internal accounting. It also introduced the structure of costs in the financial accounting and accounting policy. There are also described the cost in terms of tax revenue and the procedure of calculation of income tax.Research is further devoted to the classification of costs from the point of view of management accounting and basic classification of calculations, which are straight a part of internal accounting.The last part of the research is devoted to the statement of profit and loss.The model example of this work is devoted to the demonstration of the development costs from the point of view of financial accounting and the analysis of the costs from the point of view of internal accounting of a particular business
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Indirect costs as a competitive factor in the construction industry
Hermanová, Lucie ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.
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Optimal construction costs of production with regard to the price
Vopařil, Milan ; Comorek, Martin (referee) ; Marková, Leonora (advisor)
The thesis deals with the optimum production costs with consideration of price. In the theoretical part the Public Contract Act, entry documentation and periods for offer formation are described. The next part is focused on costs and calculations. In particular, direct and indirect costs, variable and fixed costs, standard calculation pattern as well as dynamic calculation are described. The practical output of the thesis is production costs setting by means of supplier enquiries about material and constunction and assembly works. The practical part also concludes cost calculations to a fictitious company.
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