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Increasing production effectiveness of recycling blade
Kalenda, Jaromír ; Fiala, Zdeněk (referee) ; Zemčík, Oskar (advisor)
The focus of this thesis is the manufacturing of a waste processing knife from DIN 1.2379 steel. The first part of the thesis defines the man hours required by the current standards and describes the actual man hours used at Pilana Knives s.r.o. The next part deals with the original technical procedures of the manufacturing process. The last part of the thesis proposes and analyses a new and more efficient procedure. The thesis concludes with an assessment of the technical procedures and the total manufacturing cost savings.
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Air Cargo
Zeman, Petr ; Chlebek, Jiří (referee) ; Šošovička, Róbert (advisor)
The bachelor thesis looks at the system of air cargo. The first part deals with division of aircraft cargo compartments into classes in accordance with safety rules. The following part describes the usage of air containers and pallets and refers to a possibility of transportation of special kinds of cargo. The main ways of cargo transportation by various kinds of aircraft are explained. Some special cargo aircraft are described in more detail. The last part of the thesis is concerned with ground support. The requirements which have to be supplied by an airport are mentioned and also the technical equipment for handling of cargo.
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Contruction order cost analysis
Rudecká, Soňa ; Bártů, Dominik (referee) ; Aigel, Petr (advisor)
Bachelor’s thesis is aimed to the analysis of the budgetary costs and the real expensiveness of a reconstruction of two-floor family house in Brno. A purpose of the thesis is to the analyze the cost and draw up a manual for detailed costs analysis procedure. The work is divided into two parts, particular unites related to assigned topic are described in the theoretical part, while in the practical part there are analysed the budgetary cost and the possible differences from the real expensiveness are mentioned.
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Use of Special-Purpose Sorting of Costs in Financial Management of Company
Janhuba, Tomáš ; Houser, Pavel (referee) ; Hejduková, Amálie (advisor)
This thesis aims at describing options of cost division and its use within optimalization of financial accounting and its transformation into management accounting, which allows accounting units to get relevant information for decision especially in the area of financial management. Thesis is focused on building industry, which is characterized by several specifics including high level of cost division and long life cycle of the contract. This thesis shows, that even simple cost allocation method can lead to more effective monitoring of individual contracts budgets, which is mainly connected with statutory obligation to keep the books with application of standard financial statements
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Cost Analysis of Private Construction Order
Švára, Karel ; Peštuková, Michaela (referee) ; Hromádka, Vít (advisor)
The work analyzes the costs of construction contract which arise during its realization. The theoretical part is devoted to the characteristics of term of construction contract, describes its types, distributions, phases of construction and financing options. Then there are described participants of construction, term cost and possibilities of division of costs. In the practical part there is made cost analysis of individual months of construction and classification of costs by purpose of its expenditure on specific construction contract, which is a family house built in 2005.
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The issue of transport in international trade
SOUKUP, Václav
This diploma thesis deals with international shipping. Transportation in international trade holds, despite unstable developments during the last few years, is of vital importance. The main factor that affects most of the weaknesses associated with the current issue of transportation, the effect of the impact of the global economic crisis. The thesis also focuses on detail to frequent damage of cargo and proposes measures for their elimination.
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Transformation of the management´s accounting outcome of the tax base
Levora, Vojtěch ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
My bachelor work deals with the change in tax base management outcome in the economic setting for the Czech Republic. It is focused on the fiscal non-taxable expenses, and on the difference in including accounting and tax write-off techniques. The work consists of two parts. The first part general, written while using the compilation method. It is inspired by the Accounting Law and the Income Tax Law. The second part is based on the calculation of the tax base of two companies on the basis of the procedure of the calculation in the tax return.
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Measurement of Economic Effectiveness of IS/ICT
Čelikovský, Filip ; Maryška, Miloš (advisor) ; Faina, Michal (referee)
The main goal of this thesis is to measure the economic effectiveness of the specific real IS/ICT based on real data, which were provide by the owner of the system. Next goal is to describe how to measure economic effectiveness of IS/ICT, especially based on costs and effects analysis. Complex information about economic effectiveness of IS/ICT issue and also costs and effects analysis of enterprise informatics are made up of knowledge gained by studying professional publications aimed to this and relative topics. Necessary data to measure the economic effectiveness of the chosen IS/ICT was gained by its owner. To reach the main goal, author chose a few commonly used financial indicators and proposed two other metrics. Based on calculations of these indicators and metrics, author estimated that the rated system is economically effective. Author forwarded the results of measurement to the owner of rated system, along with the comment of author. The contribution of this thesis is that shows the universal procedure of economic effectiveness measurement of IS/ITC in clear and complex structure. The thesis can be divided into two logical parts -- the theoretical one and practical one. In the theoretical part, author describes in standalone chapter possibilities in dividing of costs and its identification, severity of this act and also possible ways of the cost evidence. The next chapter speaks about effects of IS/ICT, where author also mention possibilities in dividing of effects, ways of their identification and measurement. This capture also put the accent especially on the hardness of their assignment. The last theoretical chapter imaginarily joins the antecedent chapters because describes a few financial indicators and metrics, suitable for measurement of economic effectiveness of IC/ICT. In that case, this capture speaks about usage data about costs and effects in measurement of economic effectiveness. One whole chapter is devoted to practical part of this thesis, in which author used all defined indicators and metrics from theoretical part and measured the economic effectiveness based on real data. Thus, author used the knowledge from theoretical part in the practical one. The part of measurement is also a discussion of the results.
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