|
|
Managerial accounting on a CPM platform
Rubáš, Jan ; Pour, Jan (advisor) ; Štefaňák, Vladislav (referee)
This work deals with the principles and methods of executing common managerial accounting tasks using Corporate Performance Management tools and technologies. The aim of the work is to analyze different practices, compare them and assess them against non-CPM solutions, especially ERP and spreadsheet solutions. The selection of tasks is based on a survey conducted among Czech companies and includes planning, budgeting, cost allocations and variance analysis. Conclusions are derived from the managerial accounting theory, fundamental works of Business Intelligence and personal experience gained through twelve CPM implementation projects. The conclusions are mostly platform-independent since functionality of several diverse CPM products is taken into account. The work highlights not only advantages but also restrictions of CPM tools and technologies. Many of the conclusions can be directly applied in practice. Work may be beneficial especially for business consultants and for companies considering the implementation of CPM.
|
|
|
Controlling
Zadinová, Olga ; Mikovcová, Hana (advisor) ; Horváthová, Vladimíra (referee)
Success of a company is obviously influanced by superior desicion making of its management. No matter of size, bussiness, locality, all companies face this fact. In order to be able to utilize all information flowing into, within, out of a company, a manager needs help. The solution could be to build controlling system. The main aim of the thesis is comparison of principles applied in companies and theoretical controlling. Business differences are taken into account. The thesis is divided in two main parts, which lead to fulfilment of the main goal. First part prepares information base for analytic research. It includes description of historical development, controlling tools and tasks. The second part comprises research methods and the most important part of the thesis, which is focused on revealing of aplied controlling within analyzed companies.
|
|
|
The basic methods of financial performance measurement
Loy, Dalibor ; Wagner, Jaroslav (advisor) ; Halíř, Zbyněk (referee)
Company's performance is a very important factor that affects company's ability to survive in today's highly competitive environment. But the question is how to measure this performance. Bachelor thesis is focused on analyzing and mapping the most important and innovative methods of measuring company's performance. Accounting information is crucial when analyzing methods, because it's a major source of many of them. The work therefore assesses the potential of accounting information to be a quality source of information for the performance measurement. The main idea is to make a comparative analysis of the above mentioned methods of performance measurement, in order to find the most appropriate method (or combination of them) which could be used to measure the performance in the context of managing the company's value, for its managers' need (internal users).
|
|
|
Possibilities for application of Business Intelligence in area of managerial accounting
Hlavička, Ondřej ; Pour, Jan (advisor) ; Nebřenský, Aleš (referee)
The thesis is focused on relations of managerial accounting and Business Intelligence systems. Main goal is to describe situations when BI solutions can effectively support specific managerial accounting tasks. In these situations multiple options are mentioned. This thesis is divided into three main parts. The first part is a theoretical introduction of measurement of performance and managerial accounting (chapter 2). The second part is an introduction of key Business Intelligence solution components and its architecture (chapter 3). Variantsof support of selected managerial accounting tasks with BI are presented in the third part (chapter 4).
|
|
| |
|
| |
|
| |
|
| |
|
| |
|
|
Information of managerial accounting for decision making in company JOBAIR - CENTRAL EUROPE AIRCRAFT MAINTANANCE a. s.
Srnec, Martin ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this thesis is to evaluate the quality of managerial accounting in JOB AIR-CEAM, a. s., which is a service and maintenance company in the aircraft industry. In the theoretical part of the thesis, there is the basic concept of the managerial accounting explained together with the main evolutional trends. Next part concentrates mainly on the managerial accounting for decision making. However, the main contribution of the thesis lies in its practical part, where the company is introduced and the analysis of the entrepreneurial process is accomplished. The most extensive part is dedicated to suggested arrangements for improvement of the quality of managerial accounting in the company.
|
guest ::
