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Software support proposal focused on determination of break even point
Strašil, Pavel ; Tolarová, Jitka (referee) ; Škapa, Stanislav (advisor)
This bachelor's thesis will customize software application with focusing on Break Even Point Analyze. The Study is examining expenses of retail company selling household goods and pointing out their possible optimization. For this reason is used currently most popular and user well known spreadsheet processor Microsoft Excel which has ability to automatically create and program appropriate functions using the programming language VBA.
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Short Time Equilibrium of the Firm
Bumberová, Veronika ; Bokor, Peter (referee) ; Škapa, Stanislav (advisor)
This work, showing relationships between cost, capacity and profit against forecast revenue. Determine the criteria for maximising profit against projected capacity. Consequently the primary goals for the company are to determine the limits of cost-effective production and develop a comprehensive set of activities that ensure maximum gain. At this short-term equilibrium would company reason to lowering or rising output.
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Entrepreneurial Project
Jeřábková, Veronika ; Kudelová, Iva (referee) ; Rompotl, Jaroslav (advisor)
The diploma thesis is focuses on elaboration of a business idea of the existing company INJETON PLAST, s.r.o. . It should be used not only as the final thesis but also as a basis and supporting material for decision making by the company management on the investment in own production of the plastic household goods.
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Business Plan Proposal for Fitness Centre M-Gym, Ltd.
Kašpar, Michal ; Činčura, Imrich (referee) ; Konečná, Zdeňka (advisor)
The master thesis focuses on the creation of the business plan proposal. Via implemented analysis (SLEPT, SWOT and Porter’s model) and questionnaire research were identified conditions for successful establishment and running of fitness centre M-Gym, s.r.o. in Brno. It involves the choice of tools and strategies, which allows the company to succeed on the market and become competitive.
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The Way to Better Future Means to Understand the Past The Math Modelling
Míková, Libuše ; Papírník, Jaromír (referee) ; Chvátalová, Zuzana (advisor)
The main aim of my diploma thesis is to prepare easy math model, which can help to understand the development of economic indicators in time. This math model will show the dependence and important moment in their development and can help to improve the efficiency of company. All math models will be working up in system Maple which is very good helper in working up of big group of data. The partial aim is to show characteristics of company, to valorize the efficiency of company and compare this efficiency with main competitors. The results will be recommendations which should help positive influence the future efficiency of company, help with choose of strategy and the make a better position on the market.
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Production logistics
Olej, Tomáš ; Vaněk, Jiří (referee) ; Špinka, Jiří (advisor)
This master’s thesis deals with manufacturing and logistic issues of low voltage cabinets produced by ProCS, s.r.o. company. The aim is to design and evaluate manufacturing and assembling process rationalization proposal. The proposal is based on familiarization with technological process of cabinet's manufacturing. Becoming familiar with manufacturing and assembling process of marshalling and system cabinets made it possible to find an opportunity of rationalization through automation of selected assembling processes. Automation of striping and crimping process is possible through suitable crimping machine. Situation before and after rationalization is economically interpreted and evaluated using break even point analysis. Through mentioned rationalization arrangement it is possible to improve manufacturing flexibility, reduce lead times and cut down manufacturing costs.
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Financial Analysis of a Home for the Elderly
Brantalová, Adéla ; Hajdíková, Taťána (advisor) ; Stejskalová, Irena (referee)
This bachelor thesis focuses on data processing for retirements home financial plan. The aim of this thesis is to analyse costs at the average occupancy of 130 beds. In the next step the thesis focuses on planning for changes at reduction of occupancy to 100 beds. Both analysing contemporary costs and planed costs at the change of occupancy were done by costing. Second method that was use dis break-even point analysis. By using this method I found out, what price clients should pay to maintain the retirement home out of the red. Due to those methods it was necessary to classify costs into fix costs, variable costs, explicit costs and indirect costs.
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Cost management in selected farm company
LÍSKOVCOVÁ, Eva
The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.
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