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Controlling
Pinchuk, Ivan ; Mikovcová, Hana (advisor) ; Ambrož, Ivo (referee)
Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.
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Optimization of Providing Dialysis Care to Patients in a chosen Heath Care Facility
Michalík, Jiří ; Mlčák, Jan (advisor) ; Doubravová, Alena (referee)
This thesis deals with the profitability of sales of the dialysis care provider. The main aim of the work was to optimise the dialysis care in Jindrichuv Hradec hospital. Mentioned proposed solution concerns personnel and technical aspects and particular elimination methods. Another aim of the work was to clarify the reimbursement system of the particular dialysis methods, to compare economic results with the profitability of the dialysis care in the years 2006 and 2007. The author endeavoured to create possible ways of the development based on the knowledge of the number of patients and the insurance company reimbursement system. Necessary data and information were acquired from Jindrichuv Hradec hospital reports. This work is thought to contribute to enrich the practical usage and its results can be used by the hospital management or anybody interested in the dialysis care and its economic aspects.
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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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Valuation of internally produced assets and its influence on quality of management
Černá, Irena ; Wagner, Jaroslav (advisor) ; Kasimová, Monika (referee)
The main goal of this thesis is evaluation of different approaches to product costing. The first part of the work attends to alignment of basic notions, types of costs and theoretical solution to particular costing techniques and processes. The thesis concerns with two basic costing concepts -- Absorption Costing and Variable Costing. The work depicts ways of their application and relevancy for various decision tasks. The theoretical part is ended with view of demands of International Accounting Standard 2. The second part deals with practical research of implemented costing models and techniques in two companies -- Avia Propeller, s.r.o. and Hobra -- Školník, s.r.o.. The thesis describes production process, costing models and techniques of recognition particular costs items. The costing models of companies are compared with demands of IAS 2 and at the end of the work, I confront the approach to asset valuation in the both companies.
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Costs Analysis & driving costs of GE Medical Systems Information Technologies GmbH
Třeboňáková, Iva ; Mikovcová, Hana (advisor) ; Tomášek, Jan (referee)
Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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Customer profitability analysis in companies with customers specific products and services
Bedřichová, Eva ; Wagner, Jaroslav (advisor) ; Roun, Vlastimil (referee)
The thesis concerns modern costing methods for cost control in companies with customers' specific products and services. The theoretical part describes fundamental characteristics of costing system and it focuses on contribution of traditional as well as modern costing methods. It points out benefits and deficiencies of modern costing methods in comparison to conventional practice in costing area. Following that specific features of costing issues in companies with customers' specific products and services are discussed. The application part deals with cost control and costing system in the company BESTSPORT a.s. Based on deep analysis of relevant area recommendations enhancing costs control of the company has been formulated.
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