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Taking advantege of management accounting in project management.
Haničáková, Lenka ; Šoljaková, Libuše (advisor) ; Knapová, Bohuslava (referee)
The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.
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The importance and use of budgeted income statement in the managerial accounting
Kačírková, Adéla ; Knapová, Bohuslava (advisor) ; Brabec, Miroslav (referee)
The bachelor thesis focuses on the importance of the budgeted income statement and its use in managerial accounting. The theoretical part summarizes the findings of the literature about budgeted income statement, about its compilation and cost structure in the income statement. The application part of this work contains a model example of a process of compilation of the budgeted income statement. The budgeted income statement is evaluated in comparison to the actual costs, including the calculation of some basic indicators of financial analysis.
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Utilization of costing system in producing company with serial type of activity
Homolová, Kateřina ; Wagner, Jaroslav (advisor) ; Knapová, Bohuslava (referee)
This bachelor thesis concerns costing system in producing company. First part is theoretical; first it focuses on diverse possibilities of cost classification depending on needs of managers of the company. Further it studies methods of costing and cost allocations. Next chapter points on the need to accommodate costing system for special conditions in different companies. Second part is practical. In the beginning it describes a production process of the company, which is focused on manufacturing fail - safe security equipment, mainly for railways. Then it focuses on the way, how the company makes its costing and the last part put mind to ways of companies overhead costs.
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