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Budget Procedure in Municipalities and Towns
Fleišmanová, Mirka ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
My bachelor thesis is focused on the municipal government, concretely on budgeting in municipalities and towns. In the first part of my bachelor thesis, I deal with the determination of basic terms and describing the various methods that can be used in budgeting. The practical part of my bachelor thesis is devoted to analyzing the budget of the City Prague, distrikt 4. The goal of this bachelor thesis is to answer the question, what methods of budgeting are used within the city district Prague 4. Keywords: budget, budget forecast, budget structure, budget process, budgeting methods
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Budget Observance in the Particular Conditions of the City District Prague 14
Dušková, Martina ; Nováková, Štěpánka (advisor)
This Bachelor Thesis deals, in general, with local government units, incomes and expenses of municipality and then analyzes, in detail, the situation in City District of Prague 13. All the incomes, expenses, means of financing and the economic situation during period between 2007 -- 2009 are thoroughly inspected. This paper also outlines the issues behind European Union funds, through which City District draws assets for their own projects.
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Methodology for Budgeting a Business Unit and its Technology Support
Rufer, Filip ; Novotný, Ota (advisor) ; Buncík, Petr (referee)
In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. Through planning and budgeting they control management and development of a company. Planning and budgeting no longer is a competitive advantage, but has become a necessary condition for an efficiently run company. Increasing complexity of the environment impacts the requirements for planning and budgeting -- the need to be more complex, the need to include more relations and more specifications. Company's reaction to these demands is usually an implementation of special tools that allow the company to accomplish these requirements. Although, implementation of these instruments along with planning and budgeting generally troubles many companies, some are already looking for new ways to further develop planning; better said budgeting. Today companies are believed to receive a competitive advantage from compiling consolidated budgets for a business unit that is to say from the possibility to budget a business unit as a whole. The main purpose of this research paper is to develop a methodology for budgeting a business unit and its technology support. This methodology due to its newness of this issue has not yet been defined. Reaching the set goal depends on completion of predefined sub goals. The main content of sub goals, as defined in literature and based on my own experience with planning and budget analysis, is to describe this issue and thus enable the reader to understand and be able to implement this methodology on the job. The text of this research paper is divided into five chapters. In the first chapter the reader is introduced to the issue of planning, and learns about the goals, results and conceptual solutions of this paper. The second chapter is dedicated to the issue of planning and budgeting -- it explains its importance, analyzes its functions and aspects that are influenced by it. The third chapter ties back to the general definitions of budgeting from the second chapter and provides further details. This chapter identifies and describes techniques of compiling budgets, the techniques' strengths and weaknesses. The chapter describes the most common shortfalls of budgeting and its solutions; also, outlines the best budgeting practices. The fourth chapter stems from chapter two and three -- following the issue in which the reader is introduced to the characteristics of budgeting for a business unit, and moreover defines the methodology presumption and the methodology itself. The end of the chapter evaluates the results of the execution of the presumed methodology and its usability on the job. The fifth chapter summarizes the conclusions and the level of success on execution of this paper. Keywords: Planning, Budgeting, Budgeting Techniques, Consolidation, Business Unit, Corporate Performance Management (CPM), Best Practices.
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A Costing System and its Utilization in Management in a particular Firm
Kocábová, Daniela ; Stejskalová, Irena (advisor) ; Cirklová, Anežka (referee)
The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.
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Planning as a part of CPM concept and its practical implementation
Staněk, Pavel ; Novotný, Ota (advisor) ; Uličník, Zbyněk (referee)
Diploma thesis is focused on enterprise planning. The main part of the thesis is dedicated to the design of the planning model in the SW company, which comes from real condition of big SW company. The first chapter introduces the world of enterprise planning to the reader. There are clarified reasons of current rise of demand in this area of planning and the advantages of its use. The following chapter explains the essential theory related to enterprise planning area. It also mentions other system approaches to enterprise planning. In the end of the chapter there are described main principles of the CPM concept and its relation to enterprise planning. The fourth chapter is aimed at the current state, requirements and the issues of the planning processes in companies. The outcome of this chapter is set of recommendations for company planning process and company plans itself. The next chapter familiarizes the reader with the current market situation of the planning suites. There are described main players on this market (and their products), acquisitions proceeded in last time and awaited evolution in future. The sixth chapter is focused on the real planning project itself. It introduces the used product -- Cognos Planning. It follows with description of the main principles of model building -- the essential terminology, key plan objects on which basis is the model built and the process of the model development. At the end of chapter is the summary of the project and its contribution to company. The end of thesis depicts expected progress in this sphere of planning and evaluates the fulfillment of thesis targets and its contribution to this area.
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Costs Analysis & driving costs of GE Medical Systems Information Technologies GmbH
Třeboňáková, Iva ; Mikovcová, Hana (advisor) ; Tomášek, Jan (referee)
Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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System of plans and budgets - the theory and experience
Šnáblová, Olga ; Menšík, Michal (advisor) ; Přibyl, Jiří (referee)
The main aim of the thesis work is a description of internal budgeting. The work is divided among eight basic questions concerned with company budgets compared with my observations from the firm. Theoretical part came out from a basic managerial accounting literature. Internal information, methods and tabs from branch of Japanese firm which act her business in a local Czech market.
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Analýza programového financování v resortech obrany ČR a SR
Borovský, Július ; Ochrana, František (advisor) ; Pavel, Jan (referee)
Analýza implementace programového financování v resortech obrany ve Slovenské a České republice.Práce je dělena na teoretickou a praktickou. Praktická část obsahuje zkušenosti se systémem plánování, programování a rozpočtování v letech 1995 až 2000, část programového financování podle platné legislativy v ČR od roku 2001. Obě části mají analýzu doplněnou o přehled výdajů v jednotlivých letech. Slovenská část obsahuje zkušenosti s implementací od roku 2004, kdy resort obrany přešel na výkonové rozpočtování, doplněno o přehled výdajů v letech 2004 až 2006.Závěrečná kapitola obsahuje celkové doporučení s programovým financováním a závěrečné srovnání systémů v ČR a SR.
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