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Cost-Benefit analysis IS/ICT for support of logistics process in productino company
Hlávková, Tereza ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
This thesis analyzes the effectiveness of IS / ICT in enterprises. At the beginning of the theoretical section explains the basic terms informatics discipline. It is described an application to support basic processes in logistics enterprises (ERP) applications and enabling the electronic exchange of data between businesses (EDI). Conclusion theoretical part is devoted to analyzing the effectiveness of investment in IS / ICT. The practical part describes the basic process of manufacturing logistics company focused on the application of IS / ICT. Then, an analysis of the costs incurred by entering incorrect data into information system. Following the calculation of cost savings by introducing EDI technology to receive orders in a manufacturing company.
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Motivational functions of management control system
Chroust, Petr ; Stránský, Jakub (advisor) ; Matyáš, Ondřej (referee)
This thesis deals with management control system and its motivational function. The theoretical part of the thesis briefly describes the management control system and its elements. It is mainly focused on the results controls. The main goal of the practical part of the thesis is the description of the incentive compensation system design in the company Klatovské zdraví, a.s. The compensation system is compared with the typical examples of the results controls mentioned in the professional literature. The advantages and problems connected with the implementation of the system are mentioned, as well. The practical part contains the description of the main features of the company's business environment (sale of pharmaceuticals), because selling these goods and human resource management in this branch underlies the notable government regulation, which affects the design and function of the results controls in the above mentioned firm.
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Intuitive profit management on the example of violin making in the 17th century
Ficová, Jaroslava ; Wagner, Jaroslav (advisor) ; Stránský, Jakub (referee)
This paper focuses on the analysis of the violin production in Italy in the 17th century from the final product, revenue and costs point of view. It also tries to connect the logical basis of modern theories on profit management to the methods intuitively applied by the violin makers of that time. The first chapter is concerned with the general features of craft production, its impact on the product, expansion of the violin making industry, examined violin makers and their position on the violin market. Second chapter puts emphasis on the revenue side of profit management. It describes the methods by which the price of the product was managed, talks about the profitable customer theory and applies the new competitive advantage theory on the methods of old violin makers. The last chapter analyzes costs resulting from violin production of that time, their characteristics and tries to link modern methods of cost management to the rational decisions within the scope of the intuitive cost management demands of the violin maker in the 17th century.
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Financial interest of retail store managers on store results - analysis of management accounting instruments
Benešová, Zuzana ; Stránský, Jakub (advisor) ; Kvasničková, Iveta (referee)
Author of the work: Zuzana Benešová Head of the work: Ing. Jakub Stránský, CEMS MIM Goals: Analysis of the system of compensations and benefits among the retail company Ahold Czech Republic, a.s. The connection between the bonuses and store's financial results. Financial interest in other criterias such as: fresh goods, short waitlines, clean store, helpful and friendly staff,... Literature: Cimer P. & Zadražilová D. a kol, Retail Management, Management Press, Praha 2007 Drury C., Management and cost accounting, 7th edition, 2008 Dvořáková Z. a kol, Management lidských zdrojů, C.H. Beck, Praha 2007 Fibírová J., Šoljaková L., Wagner J., Nákladové a manažerské účetnictví, Aspi, Praha 2007
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Using statistical methods for analysis of annual reports of Czech foundations
Vobecká, Zdeňka ; Stránský, Jakub (advisor) ; Vltavská, Kristýna (referee)
This thesis selects and applies statistical methods to describe and analyse a sample of annual reports of Czech foundations with the aim to discuss their current state and verify some fundamental issues related to it. The main objective is to ascertain transparency of the foundations and their adherence to legal regulations regarding the publishing of annual reports. The point of departure will be the following hypotheses. Firstly, Czech foundations do, for the most part (95%), follow the obligation to publish an annual report. Secondly, those who publish a report fulfil most of the legal requirements (75%) regarding its content. Further, factors influencing the foundation's conduct in fulfilling the obligation to publish a report are explored. For this purpose, three hypotheses are used. Firstly, it is more likely that Czech foundations united in the Czech Donors Forum shall publish an annual report in comparison with others. Secondly, Czech foundations using the Foundation Investment Fund (hereinafter referred to as NIF) are more likely to publish annual reports than others. Thirdly, large Czech foundations tend to proceed in the same way. In conclusion, general behaviour of the Czech foundation sector (i.e. the foundations) and their adherence to legal regulations is assessed.
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