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Cost control methodology (Teplospol company)
Kučerová, Markéta ; Wagner, Jaroslav (advisor) ; Petera, Petr (referee)
The diploma thesis focuses on theoretical and practical aspects of cost control methodology. The effort is to introduce individual tools and methods for cost management. I introduce various instruments for cost management and outline the connections of company costs, systems of their records and their interaction in the form of cost optimization. At the beginning I explain the importance of cost, the reasons for cost management, cost management concepts and their types according to purpose. Then I focus on methodology of costs calculations and budgets as tools for operating cost control. Last section of theoretical part is focused on strategic cost management as a tool for long term cost control. Second part deals with the application of theoretical aspects in practice. This part starts with description of the methodology of cost management in the selected company and also with application of the recommendations resulting from theoretical findings. The main goal of diploma thesis will be achieved by analysing company's current situation, identifying critical problem areas and proposing steps leading to a solution suited for company's needs. The scope of work presented in the first part of the thesis will be applied on Teplospol a.s.; solutions that suit the company will be proposed.
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Analyzing and Controlling of the Costs
Andrš, Jiří ; Mikovcová, Hana (advisor) ; Kutlvašr, Vladimír (referee)
This master's thesis deals with the cost planning and cost control in construction company specializing mainly in road construction works. The theoretical part concerns first with the description of cost planning process and its specifics in analysed company. The objective of cost control is then to carry out the variance analysis by selected performances and to give further recommendations for adjusting of standards of direct costs, based on achieved results from undertaken analysis. The last part deals with the design of appropriate method for cost control procedure, based on the Pareto principle and setting of tolerance intervals for cost amount. Excess of these intervals requires additional control of these costs and explanation of reasons, why this increased variance exists.
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The Use of Activity Based Costing in Cost Control
Sabo, Ladislav ; Král, Bohumil (advisor) ; Staněk, Vladimír (referee)
The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.
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