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Vyhodnocení ekonomiky výroby mléka na vybraných farmách dojeného skotu v ČR
Bínová, Alice
The thesis characterizes dairy cattle breeding and milk yield of the most represen-ted dairy and mixed breeds in the Czech Republic and also important factors that in-fluence the economics of milk production. In relation to the economic issues in dairy farms, costs and returns are distinguished. The methodology also characterizes two farms, which made it possible to monitor and compare the economic indicators of milk production, to assess the economic efficiency of the farms and the break-even points for 2022. In compiling the total costs and revenues that were monitored per litre, per feeding day and per cow, the total costs for the agricultural cooperative Belcice were found to be 9,018 CZK per litre per year and 230,548 CZK per feeding day per year, while for Farm B these total costs were 7,969 CZK per litre per year and CZK 203,482 per feeding day per year. The highest cost items were feed and bedding costs, which averaged 44.5 % for both farms, labour costs at 16 % and farm overheads at 14 % of total costs. The results show that the two farms are profitable even without subsidies, despite the noticeable differences in costs and milk selling prices between the two farms.
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Approaches to the cost calculations in company
KUPKA, Michal
This diploma thesis deals with different approaches to the cost calculations in production company. The aim of the thesis is to evaluate the actual methodology of calculations, application of different methods connected with their mutual comparison and final recommendations for sustainable growth of the company. General expressions about calculations are explained in the first part of the thesis which also introduces the theoretical basis. The thesis continues with structuring of the costs and calculations themselves. The practical part presents contemporary methodology how to make calculations and then it compares and evaluate the best option for the company using different approaches.
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Cost Management in an Energy Company
Buš, Jan ; Ing.Martin Hroz (referee) ; Kocmanová, Alena (advisor)
The Bachelor thesis focuses on cost management in an energy company Adavak, s.r.o. Thesis is composed of theoretical and analytical part and of the proposals of the thesis. The theoretical part explains basic concepts and analyses, which are further used in the thesis. The analytical part describes the company and the calculation method and system for the production and sale of thermal energy. Final part of the thesis is focused on the proposals of the thesis, which are based on the analytical part and cost modelling. This part addresses planned increase in the volume of thermal energy sales, and its effects on price and costs.
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Design Optimization Cost Model for Innovative Product
Dostálová, Tereza ; Baťka, Jiří (referee) ; Jurová, Marie (advisor)
Diploma thesis is focused on optimization cost model for innovative product in production plant in Brno, in business AŽD Praha s. r. o. Based on theoretical knowledge and analysis of the current costing model of the original product version and the innovated version of the product, the design part will be optimized the cost calculation model for the innovative product and it will be proposed controlling concept of cost calculation. Described proposal for optimizing the cost calculation model leads to an overall improvement of the cost management system in AŽD Praha s. r. o.
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The Proposal Calculation Method for the Selected Product Type
Hejlová, Věra ; Žídková, Jitka (referee) ; Jurová, Marie (advisor)
Bachelor's thesis in the theoretical part generally defines a system of calculations, types and methods of calculations. It contains an analysis of the current state of calculations of the selected company, which produces on orders. It is trying to devise a new calculation procedure by creating a calculation for the selected product type from which results in company benefits in the areas of sales management and pricing.
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Cost Management in the Enterprise
Komosná, Eva ; Bohůnová, Lucie (referee) ; Kocmanová, Alena (advisor)
The bachelor thesis focuses on the methods used for cost management through their detailed breakdown and selection of the calculation method. To compare the theoretical knowledge with reality a manufacturing company is being used for which a new calculation system is designed.
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