|
|
Cost calculation on the farm - cattle breeding, milk
Šilhavý, Luboš ; Řezbová, Helena (advisor) ; Dagmar, Dagmar (referee)
The topic of this dissertation is the cost calculation of cattle breeding and cost of auxiliary activities focused on the milk production of the Mecholupska zemedelska company in 2015. The thesis is devided into two parts, the theoretical part and the practical one.
The theoretical part outlines the cattle breeding and the breeds both with milk production and meat breeds. Further it describes the economic terms of milk production, costs of cattle breeding, costs itself, calculation methods and calculation formulas.
The practical part of the thesis describes the nature of the company and its production activities. The part focused on the arable farming describes sowing areas of plants and revenues and cost calculation of corn silage. The main target of the thesis is the an milk production, which is based on cost calculation of milk, described in details in the focused on stock farming. The cost indicators are stated in the table and then the particular items are defined. Several variants with modified internal costs of inputs are calculated and compared with each other afterwards.
Based on this analysis, the conclusions of the cost calculation of milk are summed up and some suggestions to stabilise and develope the sector are outlined.
|
|
|
The analysis of economy in the selected cities in the territorial scope of authority of MAS in the Šluknov Region
Schovancová, Jitka ; Řezbová, Helena (advisor) ; Eva, Eva (referee)
The aim of the thesis is to find out whether there is a possibility to get other additional sources for the municipalities based on the management comparison of the chosen towns and on the management analysis of local action group. The work focuses on budgetary income and expenditure of the municipality and the budget management. The first part explains the theoretical concepts related to budget, budget management of municipalities, the debt of municipalities and local action groups. The second practical part deals with the analysis of the development and the structure of selected budget sections of the towns Jirikov, Krasna Lipa and Sluknov. It also analyses the development of the budget management of MAS Sluknov Region and the analysis of projects supported by MAS Sluknov Region, pointing out the possibility of using a local action group for municipalities. The evaluation of management of the municipality and the local action group will use absolute and percentage ratios in a time line of five years. As a conclusion I set proposals and recommendations on the basis of the analysis.
|
|
|
Czech Republic's Foreign Trade
Waage, Kryštof ; Smutka, Luboš (advisor) ; Řezbová, Helena (referee)
This bachelor thesis analyses the development of territorial and commodity structure values of the Czech foreign trade. The most significant changes in the Czech foreign trade, which occurred during the last 20 years, are identified. Finally competitiveness of individual aggregations representing the Czech foreign trade is identified in two dimensions - in relation to the competitiveness of the EU countries and further competitiveness in relation to the rest of the world.
|
|
|
Economic analysis of a specific non-profit organization
Volek, Petr ; Čermák, Jiří (advisor) ; Řezbová, Helena (referee)
The main subject of this thesis is the economic analysis of a specific non-profit organization. Firstly, the thesis aims to analyze the management of a specific NGO and evaluate the results of individual indicators. The second objective of the study is to leverage the findings of the analysis and to propose recommendations how to improve the management of the NGO. The thesis is structured in two parts; theoretical and analytical. The theoretical part defines the nonprofit sector as part of the national economy, NGOs, their history and their funding. Furthermore,this section outlines different concepts of financial analysis. The analytical section applies principles of horizontal and vertical analysis and utilizes the calculation of indicators to evaluate the organization Letní dům, z.ú. in the period 2008 till 2014. The conclusion discussesthe results of the analysis and provides recommendations and suggestions for the improvement of the economic situation of the NGO.
|
|
|
Calculation of costs in selected sector of the farm - plant production
Vala, Filip ; Řezbová, Helena (advisor) ; Jana, Jana (referee)
The thesis deals with the construction of input cost calculations (corn silage and grass silage) for biogas stations in the agriculture firm Alfa. A partial goal is to construct an alternate pricing of those materials. On basis to the alternate pricing of the materials the thesis aims to evaluate this change in economic efficiency of biogas station.
The thesis consists of the theoretical and the practical part. Literature overview in the theoretical part explains in detail company costs, cost calculation, investment decisions, financial resources, cash flows and investments´ evaluation methods.
The practical part of the thesis is based on gathered data from the firm Alfa. The thesis shows in detail individual input costs that enter costs calculations of corn and grass silage. Furthermore, the thesis analyzes plant manufacturing overheads and administrative overheads. Allocation of overhead costs to individual performance is also part of the thesis. Personal suggestions of cost calculations are constructed on the basis of the partial changes in individual costs. The practical part ends with a calculation of economic efficiency of the biogas station on basis of personal suggestions.
The conclusion of the thesis comments the results of the cost calculation of corn and grass silage in Alfa in the year 2014. In addition, this part evaluates and comments applied personal suggestions (1 and 2) and their influence on efficiency of biogas station.
|
|
|
Economy of nonprofit organization
Jindřichová, Jana ; Řezbová, Helena (advisor) ; Dagmar, Dagmar (referee)
The aim of the thesis is to define conclusions, suggestions and recommendations for further stabilization and development of two non profit organizations Siriri, o. p. s. and Wontanara o. p. s. including sources of financing organizations.
In the theoretical section of thesis is used the method of studying secondary documents, a literary research is formed from the reference literature and verified internet sources. The theoretical part describes non-profit organizations, fundraising as a key activity in raising funds. Also describes the methodology of financial analysis adjusted for non-profit organizations. The analytical section is made up of description of Siriri, o. p. s. and Wontanara, o. p. s., they are economically characterized and the method of financial analysis is applied. In the financial analysis are used formulas for calculate the profitability, liquidity, indebtedness, self-financing, activity and autarchy. As sources of data for the analytical part of the thesis were mainly used accountancy reports and information available from the organization's website, as well as consultation with the leadership of both organizations. Then are organizations compared in economic and financial analysis and in the conclusion are defined the results of analyzes, proposals and recommendations.
From the economic and financial analyzes appears that Siriri, o. p. s. is in
a negative and unsustainable trend. It shows economic loss and the most of the revenues receives from contributions, donations and operating subsidies and only a small proportion is sale of own goods. The organization should to try achieve a positive result in own economy preferably increase the share of self-financing. Wontanara, o. p. s. achieves an economic profit in the last year of monitoring. We can suppose that it will try to continue to be in positive economic results and avoid the economic loss.
Self-financing could also help in economically independence. Now is organization fully depends on contributions from donors.
Both organizations should therefore increase their revenues, preferably through self-financing. One option is to expand their activities and existing projects. A possible solution could be a joint concert, where artists from Guinea and the Central African Republic can sing. It means they are from states where the organization involved and where the potential profits from the concert wandered. The solution of this project is given in attachment.
|
|
|
Solvency and bankruptcy models and their application
Jungwirthová, Klára ; Řezbová, Helena (advisor) ; Eva, Eva (referee)
Submitted diploma theses engaged the topic solvency and bancruptcy models and its objektive is to analyze financial situation of four agricultural companies and for companies of the energy suppliers. Theoretical part brings an outline of commonly used solvency and bancruptcy models and newly published models. Theoretical part stems from original authors. Practical part brings an application of chosen models on companies and examines their ability of rating the companies. Based on results is evaluated the financial situation of companies in time. The end of thesis brings the evaluation of the model´s appropriateness for application on given sectors and submits recommendtions for using these models.
|
|
|
Economy of nonprofit organization - social entrepreneurship
Měkotová, Ludmila ; Řezbová, Helena (advisor) ; Eva, Eva (referee)
The aim of this work is to bring conclusions, suggestions and recommendations for future development and stabilization of two selected non-profit organizations (Charita Opava and Green Doors z.ú.), based on their financial and non-financial analysis of 2009-2013 years. The theoretical part focuses on a characterisation of a non-profit sector, classification of legal forms, possibilities of their transformation, terminology in the field of social entrepreneurship, available methods for measuring productivity of NGOs and measuring an impact of social enterprises. The practical part describes two studied organizations, their targets, activities and organization structures. Moreover, technical-economic analysis, consisting of horizontal and vertical analysis of revenues and expenses and of calculation of financial indicators, have been completed. Further, the author says how both organizations meet a definition and characteristics of a social institution and assesses their unpriced impacts and proposes a method for quantification and calculation of modified indicators arising from them. At the end, the work brings conclusions, recommends specification of a social enterprise features and proposes changes which could help further development of the organizations.
|
|
|
Costing in selected sectors of agricultural company and intra-company prices determination
Kolumpek, Daniel ; Řezbová, Helena (advisor) ; Jana, Jana (referee)
The subject of this thesis is the cost in selected sectors of an agricultural company called Prima a.s. for the year 2013 and determination of the process of creating transfer prices. The literature search characterizes the costs along with its breakdown. In connection with these the calculation system is characterized, along with methods of calculation. The work is also focused on calculation formulas. Specifically, it introduces a generic calculation formula and the calculation formula for crop and livestock production. These issues are related to the formation of the transfer pricing described in the literature search. The framework of selected livestock sector characterizes the problems of breeding cattle in the Czech Republic, its economy and its related method of monetizing milk. The production of milk and its effectiveness relates to the amount of fed silage corn. Silage corn is one of the main entrances in the search of feed described.
The main part characterizes Prima a.s. as a company. It describes the basic business venture together with production factors. Further work to the plant and animal production enterprise. The crop production work includes a calculation of the cost of corn and consequently its manufacturing cost compared with the valuation for livestock production. Within the livestock production, the work deals with the characteristics of cattle. This part of my Dissertation work includes the main subject, the thesis and of milk production and its costs. Costing is compiled according to the methodology of the annual cattle in the country. Synoptic table is compiled with the main indicators of cost and these are then characterized in detail. Work in connection with this issue more deeply engages in the dissolution of indirect costs in this sector. Subsequently evaluated economics of milk production and cattle farming as a whole. Based on the set out analysis conclusions regarding the cost of milk production and the creation of transfer prices and recommendations are designed to minimize the costs for this sector in the agriculture company.
|
|
|
Agrarian foreign trade of the Czech Republic
Sluková, Magdaléna ; Smutka, Luboš (advisor) ; Řezbová, Helena (referee)
The aim of this thesis is to assess development of the agrarian foreign trade of the Czech Republic after accession to the European Union. This thesis analyses the changes and factors that affected territorial and commodity structure in the course of the analysed period. The thesis deal with the analysis of the competitiveness in the context of detection of the most representative export commodities in relation to member states of the EU, third countries and particularly in relation to Germany, Slovakia and Poland. The competitiveness of agricultural commodities is evaluated by two indicators Ballasa index (RCA) and Laffay index (LFI). Based on the results of the analysis it is obvious that the results of the Czech agrarian foreign trade after joining the EU are very positive, especially in the case of still higher growth rate of exports over imports growth rate. The development of the Czech agrarian foreign trade is affected by factors associated with the entry to the EU, especially by the Common Agricultural Policy and the Common Commercial Policy. The results further show that both the commodity and territorial structure are very concentrated. Territorial structure of export and import increasingly focused on EU markets and this trend can be seen on the decreasing share of third countries. The positive trend in the commodity structure is a gradual increase in the export of commodities with a higher degree of processing. The Czech Republic is able to gain and maintain comparative advantages in some aggregations despite barriers of the country.
|
guest ::
