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The Study of Calculation System in Engineering Organization
Műller, Tomáš ; Chroust, Petr (referee) ; Jurová, Marie (advisor)
The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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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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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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Proposal of an Economic Informational System
Stehlík, Martin ; Pondikas, Tomáš (referee) ; Kocmanová, Alena (advisor)
The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.
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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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Cost Management in Company
Jamný, Jakub ; Ing.Jana Kandrnálová (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis focuses on the issue of cost management in XYZ, spol. s.r.o., a company engaged in rubber production, metal fabrication, self-service food sales, bakery and custom sewing. The thesis is divided into three parts: theoretical, analytical and design. The theoretical part explains the basic concepts and data that will be used in the following sections. The analytical part describes in detail the company itself, its financial situation and the costing methods. In the last part, which focuses on suggestions for improving the current situation, a system for cost allocation and subsequent optimization of costing for individual products is proposed based on the analysis.
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