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The Evaluation of Local/Regional Authority Activities in the Case of Ústecký region and Chomutov District
Hellebrandová, Lenka ; Tomeš, Jiří (advisor) ; Šlajchrt, Martin (referee)
This work deals with the issue of governance at the local level in selected municipalities in Ústecký region. Evaluating of governance in selected municipalities is based on analysis of their economy for the period 2002 - 2010. The emphasis is put on the success of municipalities in raising funds and solving problems of this region (unemployment, decline in industrial production, poor educational structure). These facts are confronted with the actual composition of councils and there are investigated differences between the access to the problems of individual municipalities or the governing political parties. Small municipalities are faced with a lack of funds, which leads to significant indebtedness. By contrast large cities are successful in obtaining grants from the EU and can fund various projects. Most of the investigated municipalities invested in building of sports and cultural centres instead supporting the active employment policy.
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Management Accounting as a Source of Information in a Chosen Company
Rydvalová, Adéla ; Lörinczová, Enikö (advisor) ; František, František (referee)
The aim of the thesis was to develop theoretical solutions for managerial accounting issues such as information sources, the application of these findings to the conditions at R s.r.o. through analysis of its current situation, subsequent evaluation of problem areas, and to offer solution recommendations.
The document itself is divided into six sections. The first section consists of an introduction, and the second defines the goal and methodology.
The document then presents an analysis of managerial accounting issues based on studies of scholarly literature.
The fourth section describes the characteristics of the accounting entity, its activities, and its organisational structure. This is followed by an analysis of selected accounting items and financial indicators. The next section deals with the current status of the thesis topic, a cost-benefit analysis, calculations, and budgets.
In the fifth section, the results of the proposed recommendations are evaluated, followed by a conclusion.
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Management Accounting as a Source of Information in a Chosen Company
Karban, Lukáš ; Lörinczová, Enikö (advisor) ; Miroslav, Miroslav (referee)
Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns.
The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making.
On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances.
At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.
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Management Accounting as a Source of Information in a Chosen Company
Blašková, Pavlína ; Lörinczová, Enikö (advisor) ; František, František (referee)
The diploma thesis deals with possibilities of the use of management accounting information in a specific company. The analysed company is Tessitura Monti Cekia, s. r. o., which is engaged in the production of textile fibres and fabrics for shirting. The theoretical part covers the most important pieces of knowledge of management accounting. It means in particular relations between management, cost and financial accounting and also monitoring of costs, costing systems and budgeting.
The practical part describes the chosen accounting entity. It analyses in detail its accounting software, production system, monitoring of costs, costing and its principle of budgeting. The final part includes evaluation of problem areas on the basis of findings about the accounting entity and proposed solutions. The proposed changes relate namely to inventories, re-organisation of production and monitoring of costs of the analysed company.
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Selected parts of Construction-Technological Project - SCIENTIFIC-TECHNICAL PARK TRIANGL
Výstup, Petr ; Štěrba, Martin (referee) ; Čech, David (advisor)
The topic of this diploma thesis deals with the solution of selected parts of building technology design of Scientific and Technical Park Triangl that is planned to be constructed in Uherske Hradiste. This complex of buildings will be used for civil, administrative and residential purposes. The thesis describes creation of foundation constructions, design of reinforced concrete frames, transportation of building materials and machinery to the building site. This thesis also contains a design and a technical report about facilities of the construction site, pre-defined mechanical assembly, control and test plans and the budgets and schedules of the construction work. Required applications to carry out the construction, suggestions for reinforcement of the foundation construction as well as financial costs are also included in the thesis.
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Issues of overhead costs management in a particular company
Vaňková, Andrea ; Boučková, Markéta (advisor) ; Wagner, Jaroslav (referee)
The subject of this Bachelors thesis Issues of overhead costs management in a particular company is the analysis of overhead costs management methods. It consists of the theoretical part, that includes important definitions, and practical part, which is fundamental. It describes the approaches to the overhead costs management in the company ABC Rumburk, s. r. o. Moreover, it contains a comparison of the theoretical and practical knowledge, assessment of the situation and there are given suggestions for improvement.
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Analysis of the usability of selected economic software in management accounting
Křehnáčová, Aneta ; Špičák, David (advisor) ; Petera, Petr (referee)
The aim of this Bachelor thesis is to analyze the usability of selected economic software in management accounting. The theoretical part of the thesis summarizes knowledge of the areas of management accounting and economic software. In the practical part, the representatives of economic software suitable for the analysis are selected. At first the information gathered from the producers´ websites is used to verify whether the potentially suitable products would be suitable for supporting selected management accounting related tasks. The products which do not meet the condition of free availability are subsequently excluded from further consideration. At last the list of the considered products is narrowed down to the ones most frequently used in the Czech Republic. Respecting the criteria described above, the products HELIOS Red, Money S3, POHODA and PREMIER System were chosen as the representatives suitable for further analysis. Each of the software is assessed using the following criteria: cost classification options, support of costing and budgeting, export of data to MS Excel and user friendliness. Respecting the chosen criteria, the analysis reveals that the only software suitable for use in management accounting is PREMIER System. In this software a creation of a specific costing using a model example is demonstrated.
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The impact of the economic crisis on local governments in the Czech Republic
AMBROŽ, Pavel
This thesis deals with the impacts of the financial crisis on the local government, specifically on the regions and municipalities, in the Czech Republic. The first part describes the causes of the financial crisis and the particular impacts on the US. The thesis starts in the source of the crisis ? in the US, continues to the impact on the EU, but first of all it concentrates on the macroeconomic influences on the Czech Republic. The data from the information systems of Ministry of Finance, state final accounts and current legislative regulations are used to analyse the impacts on the local governments. The changes in the local budgets caused by the economic downturn are analyzed using the revenues and expenditures, which are further classified.
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Accuracy of municipal budgets
Müller, Šimon ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
This thesis deals with the crossing of municipal budgets in 25 municipalities in the years 2000 - 2011. Although budgets are stable, universally binding and reflect the political priorities, there are often crossing. Tested the budget overruns in 5 areas of the budget: Roads, Education, Culture, Physical education and leisure activities and Joint activities in social security and employment policy. It will also be examined whether the budgets overruns reflected the political-economic cycle. Individual calculations serve primarily PivotTable from data obtained from the portal of the Ministry of Finance.
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