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Strategic Cost Management
Boučková, Markéta ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.
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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.
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Valuation of the internal project using real options methodology
Kopkáně, Heřman ; Metzlová, Hana (advisor) ; Juppa, Martin (referee)
Práce se zabývá stanovením hodnoty projektu pro účely přijetí investičního rozhodnutí. Jedná se o interní projekt implementace metodiky activity based costing (ABC/M) v konkrétní společnosti. Pro stanovení hodnoty je využita metodologie reálných opcí. V první části práce je uveden kontext investičního rozhodování a reálných opcí a dále základní principy ABC. V druhé části práce jsou nastíněny přínosy ABC a je proveden výpočet hodnoty projektu na základě definovaného modelu.
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Aplikace manažerského účetnictví v životní pojišťovně
Vacek, Petr ; Roun, Vlastimil (advisor) ; Novák, Petr (referee)
Práce se zaměřuje především na cenovou kalkulaci, resp. kalkulaci pojistného, v životní pojišťovně. Jsou v ní uvedeny a porovnány dva hlavní typy kalkulace pojistného využívané v pojistné matematice. V další části je rozebrána progresivní metoda kalkulace Activity based costing. Kalkulace touto metodou je na modelovém příkladě porovnána s tradiční kalkulací. Na závěr je spočítáno pojistné produktů při použití tradiční kalkulace a s využitím metody Activity based costing.
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