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Matematické modelování spotřeby zemního plynu zákazníků bez pruběhového měření
Čermáková, J. ; Bečvář, J. ; Naxerová, O. ; Brabec, Marek ; Brabec, Tomáš ; Konár, Ondřej ; Malý, Marek ; Musílek, Petr ; Pelikán, Emil ; Šimůnek, Milan ; Vondráček, Jiří
Understanding consumption behavior of customers is essential for natural gas distribution and trading companies. For large customers, consumption is measured daily or, at least, monthly. However, meter readings are taken and consequently billed in approximately 12-month intervals in small commercial and resident sectors. This period is too long with respect to the needs of gas companies. Furthermore, the companies have to estimate unbilled revenues at the end of an accounting period. Thus, there is a strong interest in mathematical modeling of the consumption patterns as a basis of such estimates. This paper discusses requirements for unbilled revenues estimation, and summarizes experience with mathematical model GAMMA used by West Bohemian Gas Distribution Company in Pilsen, Czech Republic. In addition, plans for further development of model GAMMA are presented in connection with a research grant awarded by the Grant Agency of the Academy of Science of the Czech Republic.
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Budgets as a tool of management in specific company
Kozelská, Petra ; Fibírová, Jana (advisor) ; Brabec, Miroslav (referee)
The goal of the thesis is to point out usability budgets for the management of a specific company and also reviews existing usage all the tools of managerial accounting to support management. Thesis analyzes utilization budgets and other tools of managerial accounting as an information medium for control of production to order on the premises of a particular company. The theoretical part gives basic matte, which reveals the specificities of made-to-order production and its management techniques, requiring appropriate linked information support. The practical part analyzes the kind of production, the organizational arrangements and the appropriateness of the use of existing instruments of managerial accounting, in specific company. Thesis suggests the possibility of introducing new tools in company or editing existing instruments for improving their benefits.
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The Role of Accounting Information in the Management of Financial Performance
Halíř, Zbyněk ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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Analýza vývoje odchylek nákladů na příkladu společnosti ZETOR Havlíčkův Brod, a.s.
Kroupová, Michaela ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
Práce se zabývá problematikou analýzy odchylek vývoje nákladů společnosti Zetor Havlíčkův Brod, a.s.. Rozebírá jednotlivé položky a skupiny nákladů společnosti a jejich vývoj v letech 2004 až 2006 a vyhodnocuje systém controllingu a reportingu firmy. Práce porovnává vývoj odchylek a schopnost vedení společnosti na vzniklé odchylky včas reagovat. Výsledky analýzy poukazují na značné množství rezerv v oblasti plánování způsobených pozdním a nepřesným zaregistrováním a kvantifikací vzniklých odchylek.
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Information of managerial accounting for decision making in company JOBAIR - CENTRAL EUROPE AIRCRAFT MAINTANANCE a. s.
Srnec, Martin ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this thesis is to evaluate the quality of managerial accounting in JOB AIR-CEAM, a. s., which is a service and maintenance company in the aircraft industry. In the theoretical part of the thesis, there is the basic concept of the managerial accounting explained together with the main evolutional trends. Next part concentrates mainly on the managerial accounting for decision making. However, the main contribution of the thesis lies in its practical part, where the company is introduced and the analysis of the entrepreneurial process is accomplished. The most extensive part is dedicated to suggested arrangements for improvement of the quality of managerial accounting in the company.
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