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Use Analysis of Break Even Point for Reducing Company Costs
Nguyen, Viet Hung ; Habas, Tomáš (referee) ; Škapa, Stanislav (advisor)
In this bachelor work we are going to deal with proposition for improvement of economic situation with use of analysis of break even point. In the first part, theoretical, are defined basic terms and will be better defined analysis of break even point. In the next part will be applied theoretical bases to the cost of the nail studio including subjecting the break even point. Based on the results of this analysis will be drawn up appropriate recommendation, which will lead to reduction of the company's cost.
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Řízení nákladů ve společnosti MAT-EL, s.r.o.
Šmeralová, Beata
Šmeralová, B. Cost Management in the company MAT-EL Ltd. Bachelor thesis. Brno: Mendel University, 2023. The bachelor's thesis is focused on an introduction to the issue of costs with the use of theoretical knowledge and cost management in the chosen company MAT-EL. The bachelor's thesis is divided into three parts. The first part is focused on the theoretical knowledge about costs with description of their conception, division, management, break-even point, operating leverage. The second part concerns the introduction of the company and the use of theoretical knowledge to analyse the costs of the MAT-EL company. Furthermore, introduction to basic economic indicators, generic classification of costs, fixed and variable costs, break-even point and indicators of financial analysis that rate the financial situation of the company. The last part of the bachelor's thesis is focused on a discussion and summarization of obtained results and proposed recommendations for a reduction of the costs.
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Use Analysis of Break Even Point for Reducing Company Costs
Nguyen, Viet Hung ; Habas, Tomáš (referee) ; Škapa, Stanislav (advisor)
In this bachelor work we are going to deal with proposition for improvement of economic situation with use of analysis of break even point. In the first part, theoretical, are defined basic terms and will be better defined analysis of break even point. In the next part will be applied theoretical bases to the cost of the nail studio including subjecting the break even point. Based on the results of this analysis will be drawn up appropriate recommendation, which will lead to reduction of the company's cost.
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Determination of the cost function in a company and its possibile applications
KUBÍK, Tomáš
This bachelor thesis is oriented primarily on the classification of costs in a company and the de-scription of suitable methods for construction of the cost function. The theoretical part of the thesis describes financial and managerial concept of costs and the difference between them. Possibilities of the records of costs and different approaches to distribution of the costs are dealt with here. This part also explains the principle of method determination of the cost function. The practical part of this thesis is focused on the classification of costs in a company which produces paper boxes. On the basis of this apportionment, specific methods for the determina-tion of cost function are selected. These methods are used to construct the cost function in this company. The aim is to assess the contribution of the cost function to a better cost manage-ment. Cost function was constructed by 4 methods (classification analysis, method two periods, graphical method, regression and correlation analysis). Regression and correlation analysis is the most accurate method, because it eliminates subjectivity This method counted regression pa-rameters b0 5 738 590 and b1 4,97. The shape of cost function is also TC = 5 738 590 + 4,97 × q. The break even point was counted by this method in value 6 865 711 squares and company must produce 7 563 617 squares for production profit 7 000 000 Crowns. The company can use this cost function for more efficient cost management and for the optimization of its production capacity.
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Costs and them analysis
KUBEŠ, Jan
The main target of this thesis was to evaluate costs and analyze them in a chosen factory. The chosen company works in architecture where it carries out all kinds of constructions in branches of transport, building and civil ingeneering. In the first part of this thesis a general introduction is created, a reader should find the purpose and the target of this thesis. The second part is named ?Meaning of observation of costs?. It deals with planning and control of costs, their management and their reduction. The third part is called ?Classification of costs and their registration?. There is described the definition of costs, their classification, cost function and registration of costs. The fourth part describes ?Instruments of management of costs?. This part deals with calculation, budgeting, technical and economic standard. The fifth part named ?Possibilities of analysis of costs? is divided into 3 parts: analysis of absolute index, analysis of ratio index and analysis of system of indexes. This part includes mathematical formulas which are used for assessment of financial situation of a factory. The sixth part is called ?Methodics?, there are described targets of this thesis. Further it contains mathematical models which serve for creating of required results and were used in the thesis. They are followed by the description of pyramid decomposition and logarithmic methods. The seventh part describes the company which was chosen for this thesis. It consists of history, organization structure, of activities that the company does and at the end of contracts. The eighth part named ?Application of chosen methods of assessment of costs? is the largest part of this thesis, there are used mathematical formulas and analysis. This chapter deals with the costs of the company and their analysis. Further there are given yields and economical result but only for information. The ninth part is called ?Valuation of undertaken analysis in relation to the development of the result of the company economy?. In this part there is used pyramid decomposition of the profit with a logarithmic method. The tenth part is called ?Final valuation?, there is interpretation of the results and final recapitulation of this thesis.
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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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