|
|
Calculation Production Costs in Firm LEXMARK, Inc .
Matelová, Bohdana ; Špačková, Jana (referee) ; Kocmanová, Alena (advisor)
MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
|
|
| |
|
|
Variant Preparation of Construction Contract
Burianová, Nikola ; Polák, Martin (referee) ; Puchýř, Bohumil (advisor)
The aim of thesis is to create the possibility of variant replacement material and to determine the effect of changing bid prices conducted in the building. This price changes investor serves as an important basis for decision making in supplier selection and evaluation of bids when making a tender for the implementation of the building. The practical part is focused on the variability of aggregate in mortars and concretes and compare the resulting prices of newly established budget originally assembled.
|
|
| |
|
|
Production and assembly of a tubing for coal mill
Fešar, Tomáš ; Osička, Karel (referee) ; Kalivoda, Milan (advisor)
This bachelor thesis is focused on description of contract and all technicalities included in works supervision. First parts presents specification of design drawings which is necessary for price offer, next part describes design representing machining by means of repairs of wrongly drilled holes in steel structure of coal mill. Final part is dedicated to continuing to construction works and repairs of minor failing.
|
|
|
Návrh strategie rozšíření stánkového prodeje firmy Grig distribuce s.r.o.: expanze na zahraniční trhy
Fierlová, Anna
Fierlová, A. Proposal of the expansion strategy of the sales stand by Grig distribuce s.r.o.: expansion to foreign markets. Bachelor thesis. Brno: Mendel University, 2023. The aim of the thesis is to create a proposal for the expansion of stall sales to foreign shopping centres in Poland, Austria and Germany by the company Grig distribuce s.r.o. The thesis also includes quantifi-cation of economic costs. The literature search consists of a review of studies dealing with pop-up stands. The thesis includes an analysis of the firm's environment, a calculation of the three months operation of the stands, as well as four expansion proposals. One proposal of an ex-pansion with an estimation of benefits is recommended at the end of the thesis.
|
|
|
Kalkulace nákladů vybraných činností zemědělského podniku
Černá, Kristýna
This diploma thesis deals with the issue of cost calculations of activities car-ried out in an agricultural company. The main goal of the work is to evaluate the company's current cost management, to propose possible changes and improve-ments to the calculation procedures carried out in the agricultural company, to evaluate their impact on the company and to give general recommendations that could be followed by the users of cost calculations. In the theoretical part, the basic concepts, principles and methods related to the given issue are defined. In the practical part, calculation methods are applied on the example of a specific agricultural company.
|
|
|
Determination of operating costs depending on production technology of casting
Černocký, Libor ; Horák, Michal (referee) ; Záděra, Antonín (advisor)
The diploma thesis compares the costs of potting instrument transformers and sensors using vacuum potting technology and potting technology of automatic pressure gelation. The principles of managerial accounting, which are theoretically summarized, were used for the solution. The analysis of the potting operation of instrument transformers and sensors was carried out in the company ABB s. r. o. The technological processes of potting of transformers and sensors were described in their production, and the reasons for the cost of potting technologies were found. The relationships between higher costs and the amount of instrument transformers and sensors produced by a given potting technology were determined. For the year 2023, the costs of potting technologies were estimated and the hourly technology rate was determined, according to which individual transformers will cover the technology costs for this year. Furthermore, the break-even point of the total technological costs of both potting technologies was calculated. It was found for the current condition that for the number of transformers up to the break-even point is more advisable to use vacuum potting technology, and when exceeding the break-even point quantity, it is more advantageous to choose the technology of automatic pressure gelation. Finally, it was created a tool to select the necessary number of casting molds of the new type of transformer and to choose the potting technology according to the predicted production volume.
|
|
| |
|
|
Design of production technology for a component of a rotary shape
Dvořák, Dominik ; Fiala, Zdeněk (referee) ; Kalivoda, Milan (advisor)
For the design of the interlocking shaft production technology, this component was first described and after defining the limiting conditions of production, three variants of its implementation were selected. The technologies used were characterized and subsequently the most economically efficient variant was chosen, which also met the specified criteria. A production process with a tool sheet was compiled for this variant. Furthermore, the NC code was created in the control system of the production machine, followed by its verification during the simulations. Two prototypes were made. The first of them was used to optimize the design of production technology, the second was produced after simulations to verify the correctness of the proposed solution. This was followed by a technical and economic evaluation, used to predict the production costs of the entire production volume and compare them with the estimate.
|
guest ::
