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Costing and budgeting system in a specific company
FINKOVÁ, Barbora
This thesis deals with the costing and the budgeting system analysis in a specific company. The main purpose of this thesis is to analyse the current costing and budgeting system and to make the optimization measure proposals. The work introduces common theoretical basis related mainly to the methods of costing and budgeting and to the purpose of these tools in the corporate practice. In the analytical part there is the theoretical knowledge applied in the present corporate conditions. This theoretical basis serves as an initial idea for the optimization measures making. After the analysis, there was a room for optimization found at variously invasive levels into these two current systems. The optimization proposals and the results of the analysis in general may serve the company as an overview of internal processes related to costing and budgeting issue.
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Budgets in the Selected Firm
Michálek, David ; Pospíchál, Robert (referee) ; Hanušová, Helena (advisor)
Diplomová práce je zaměřena na oblast rozpočtů ve firmě DATEV.cz s.r.o. V teoretické části práce je rozebrán koncept rozpočetnictví a následně je zařazen do současných teoretických rámců. Analýza problému a současné situace popisuje současný stav finančního plánování ve firmě a analyzuje firmu z pohledu manažerského účetnictví. V kapitole návrhů a přínosů řešení je navržen dlouhodobý finanční rozpočet firmy včetně investičního projektu. Cílem práce je zlepšit rozpočetnictví ve firmě na základě analýzy současné situace s přihlédnutím k současné finanční krizi.
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Controlling in the Civil Engineering Firm
Malá, Eva ; Rajtšlégr, Pavel (referee) ; Režňáková, Mária (advisor)
The aim of the diploma thesis is to contribute to solve current problems in controlling in the civil engineering firm. I put main accent on using right instrument of controlling for specific company. Diploma thesis analyzes controlling proces in company OHL ŽS, a.s. In introduction is defined the concept of controlling and its theoretical principles. In other parts of the diploma thesis is described current sutuation of controlling in the company. In concrete example are showed proposals of possible improvement in the controlling of buildings, mainly in realization part of the building.
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Business Project
Kubant, Michal ; Ing., Mgr.Petra Marcinčáková (referee) ; Mandelík, Petr (advisor)
This diploma thesis deals with questions about prospectus assembly for the company GASTROSUN SK, s.r.o with detailed focus on refinement of its prerequisites. The aim of this diploma thesis is to put together the comprehensive and integrated prospectus with the focus on its usability in practice. It’s important so that all assemblage plans in this prospectus reflected the real estate. Partial aim of this diploma thesis is matching other possible kinds of investments with the investment embedded in business by the help of indicator of return on capital employed before taxation.
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Creating and the Budget Controll in the Selected Firm
Ticháček, Jiří ; Dvořáková, Pavla (referee) ; Hanušová, Helena (advisor)
The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.
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Proposal of an Economic Informational System
Stehlík, Martin ; Pondikas, Tomáš (referee) ; Kocmanová, Alena (advisor)
The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.
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Budgets in the Selected Firm
Michálek, David ; Pospíchál, Robert (referee) ; Hanušová, Helena (advisor)
Diplomová práce je zaměřena na oblast rozpočtů ve firmě DATEV.cz s.r.o. V teoretické části práce je rozebrán koncept rozpočetnictví a následně je zařazen do současných teoretických rámců. Analýza problému a současné situace popisuje současný stav finančního plánování ve firmě a analyzuje firmu z pohledu manažerského účetnictví. V kapitole návrhů a přínosů řešení je navržen dlouhodobý finanční rozpočet firmy včetně investičního projektu. Cílem práce je zlepšit rozpočetnictví ve firmě na základě analýzy současné situace s přihlédnutím k současné finanční krizi.
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Manažerské a finanční účetnictví jako informační zdroj podnikatele
Davidová, Markéta
The object of the thesis „Managerial and financial accounting as an information source for a businessman" is analysis of information that these information systems provide to their users. The theoretic section is focused on basic terms and definitions of managerial and financial accounting and comparing their differences. The practical section is to define organization and economic structure and the methods used by each managerial accounting subsystem in a specific company such as calculation, costs, budgeting, and controlling. The last section is devoted to evaluation of the current situation of the company and suggestions for improvement.
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