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Budgeting Process and the Results Processing of Budged in a Firm Engaged in Manufacturing
Sloviaková, Michaela ; Stejskalová, Irena (advisor) ; Chodounský, Josef (referee)
The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.
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Analysis of the production software KLAES at Proton s.r.o.
Müllerová, Markéta ; Svobodová, Hana (advisor) ; Stojec, Miroslav (referee)
The subject of the thesis "Analysis of the production software KLAES at Proton s.r.o." is a detailed analysis of the manufacturing process, on the basis of which the new calculation formula in the manufacturing software is determined. The first part contains theoretical background, focused on the operational management and the cost calculation in general terms. The second part introduces the reader with Proton s.r.o., including the description of the company's activities, its organizational structure and the manufacturing process. The third practical part deals with the analysis of the production software. The current costing system is described, followed by the example of standard supply pricing and cost calculation. Last but not least, the new calculation formula is proposed, representing more appropriate method in terms of cost calculation as well as product price determination.
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Production management in the selected company
MIKULÁŠKOVÁ, Petra
This Bachelor thesis analyses manufacturing process of one of the main products of chosen company that produces hand tools. The introductory part sums up basic theoretical terms of this topic. The main part analyses the manufacturing process itself, the flow of material and capacity of individual workplaces, with the aim to find drawbacks of the current situation. Solutions to more effective production are proposed from the facts found, as well increase of the production capacity for the specific product.
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