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Social Insurance and know - how Public
Loštická, Lenka ; Sedláková, Jaroslava (advisor) ; Stejskalová, Irena (referee)
The bachelor thesis is focused on finding a situation of social insurance in the Czech Republic, the method of transmitting information, the legal bases for social insurance and public opinion. Purpose of this work is to clear up the complicated system of social insurance, to determine how the Social Insurance Institution communicate with the public and how is the public informed.
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A Costing System and its Utilization in Management in a particular Firm
Kocábová, Daniela ; Stejskalová, Irena (advisor) ; Cirklová, Anežka (referee)
The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.
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Price Calculation and its Application in the Management of a Firm
Svobodová, Soňa ; Stejskalová, Irena (advisor) ; Sysel, Jaroslav (referee)
In the MANN+HUMMEL (CZ), ltd. the general methodology for calculating the cost as the basis for the formation of prices was applied. The MANN+HUMMEL is 100% owned by the German concern MANN+HUMMEL GmbH. The main business is the manufacture of filters for all types of vehicles, internal combustion engines, compressors and others. In this work the information on a calculating model made up for the firm was compared to the basic literature. Another interesting issue is the program used by the firm for the calculation output. Further more, the impact of the method of cost calculating on the firm management was analysed. Two different types of calculation on a certain type of a product were used to contrast their economic effectiveness. On the basis of the results some modifications in the organizational structure and cost model of the company have been made.
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Selected Items from the Firm's Accounting Statements and their Analysis
Štěpánková, Monika ; Zmrhalová, Alena (advisor) ; Stejskalová, Irena (referee)
The theoretical part of the thesis includes the main characteristics of firm's accounting statements and the use of information from accounting statemensts. In the chapter called "The use of information from the accounting statements" is also availability, reliability, intelligibility and comparability of data. The last part of the theoretical thesis are the time limits of publication data. The practical part of the thesis includes the main characteristics of the H. S. O. stavební a obchodní spol. s r. o. and the firm's accounting statements. Next chapter consists of the analysis of costs, revenues and income statement in the time series (the analyse of income statement summarizes costs and revenues). The time series is from 2005 to 2007. The last part of the thesis includes the cash flow analyse in the time series.
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Calculation of a Transfer Price of the Individual Operations in a chosen Firm
Štěpánková, Iva ; Stejskalová, Irena (advisor) ; Tyráček, Petr (referee)
Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.
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Factoring as modern tool for financing of trade activity
Procházková, Lenka ; Stejskalová, Irena (advisor) ; Beneš, Miroslav (referee)
The diploma paper with the topic Factoring as modern tool for financing of trade activity investigates various ways of gaining financial sources for a company in its theoretical part. These sources can be internal as well as external ones. External possibilities of financing focused on factoring, its principals, functions and forms are described in more details. It compares the costs for external financing in the practical part, and this with different proportion of the current account credit and factoring.
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