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Customer Profitability Analysis Based on Activity Based Costing
Neuvirt, Jan ; Král, Bohumil (advisor) ; Novák, Pavel (referee)
Master thesis "Customer Profitability Analysis Based on Activity Based Costing" describes opportunities of customer profitability analysis and activity based costing management. Theoretical part of the thesis is focused on description of activity based costing, advantages and disadvantages, implementation and use for customer profitability analysis. In the practical part of the thesis I have used theoretical background in trade company E-centrum, a. s. For the company I prepared complete customer profitability analysis and activity based costing model. Based on the analysis I suggested many recommendations for the company.
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Measurement of customers´ profitability in corporate banking
Vacek, Petr ; Šoljaková, Libuše (advisor) ; Wagner, Jaroslav (referee) ; Pražák, Patrik (referee)
The dissertation thesis aims to establish a complex theoretical basis for a measurement of customer's profitability which can be easily used in the practice. The main reason for that is the absence of such publication in the current academic sphere. A combination of management accounting and knowledge of banking enables to achieve the aim. The thesis itself is closely linked to the banking practice. There are derived customer's profitability indicators as modifications of the popular RAROC in which a customer margin is used instead of net profit. There is designed a simplified way of operational cost allocation. Questionnaires and interviews with senior representatives of seven Czech banks helped to identify the most significant labor-intensity factors of corporate customers. The description of principal features of risk costs and derivation of formulas for profitability variances are also the part of the thesis. The theoretical part is followed by the practical one where a contemporary banking practice of corporate customer's profitability measurement on the Czech market is explored. It identified three weak points -- cost allocation, profitability variances and one-year horizon of a calculation. At the end, the theoretical basis is applied on an existing customer portfolio and the result is compared with a currently used customer's profitability measurement.
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Optimization of business processes in the company LEF s.r.o.
Grombíř, Tomáš ; Kalina, Jaroslav (advisor) ; Smutný, Zdeněk (referee)
The master thesis deals with optimization of business processes in a food company. For this purpose the attention is paid to the three areas, namely process analysis, implementation of activity based costing model and business process optimization. The theoretical part describes the linkage between process analysis and activity based costing and acts as theoretical framework for practical part of the thesis. Presented cost model is implemented in existing company and information provided by model is used for business process optimization.
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Management of IS/ICT costs in selected company
Gazda, Štefan ; Maryška, Miloš (advisor) ; Zámborský, Vincent (referee)
The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its business informatics and an organizational structure. Subsequently the current state of IS/ICT cost management is described and analyzed. Based on the analysis and with regard to objectives of the company in the future, a new IS/ICT cost allocation model is designed. For the purpose of calculating and determining of intradepartmental prices for ICT services, a process of allocating and calculating costs is simulated on the new designed model, with the use of current and historical data of the company. At the end of the practical part, the results achieved through the designed model and the results of the current method of allocation and calculation costs are compared.
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Valuation of the internal project using real options methodology
Kopkáně, Heřman Bc. ; Scholleová, Hana (advisor) ; Juppa, Martin (referee)
Práce se zabývá stanovením hodnoty projektu pro účely přijetí investičního rozhodnutí. Jedná se o interní projekt implementace metodiky activity based costing (ABC/M) v konkrétní společnosti. Pro stanovení hodnoty je využita metodologie reálných opcí. V první části práce je uveden kontext investičního rozhodování a reálných opcí a dále základní principy ABC. V druhé části práce jsou nastíněny přínosy ABC a je proveden výpočet hodnoty projektu na základě definovaného modelu.
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Modern methods of cost management
SLÁDKOVÁ, Kateřina
The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.
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Use of costing in control of specific company
Schreiber, Filip ; Fibírová, Jana (advisor) ; Wagner, Jaroslav (referee)
This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort out these deficiencies and propose costing and the whole calculation system which would fit that specific company. The practical part includes particular exams of activity based costing, target costing and life cycle costing too.
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Potential of ABC in Primus CE's logistics process
Hejtmánek, Petr ; Stránský, Jakub (advisor) ; Wagner, Jaroslav (referee)
This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.
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Designing tools to manage a community e-shop and optimization of its processes
Pecen, Pavel ; Mejdrech, Vlastimil (advisor) ; Říčka, Tomáš (referee)
The aim of this thesis was to provide manager of a particular e-shop a practical overview of the current state of strategic and operational management and to suggest possible solutions to discovered imperfections. Within the analysis of the current state following assessments has been accomplished: evaluations of company's vision, related goals, design and implementation of the strategy, organizational structure and set of procedures in the company, analysis of jobs activities and full time equivalent analysis. In addition, key business processes of the community e-shop have been mapped with employees and costs were assigned to their various activities, thereby to obtain quantification of the average cost per order. Steps were designed to optimise key processes to improve e-shop's operational efficiency.
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Strategic Cost Management
Boučková, Markéta ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.
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