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Cost of public administration of selected municipalities with extended powers
Kafková, Daniela ; Vopátek, Jiří (advisor) ; Šubrt, Marek (referee)
This work is devoted to comparing the reported values of municipalities with extended competence for the years 2010 to 2015 in the South Bohemian Region and the Vysočina Region. It includes the characteristics of both regions, it focuses on the development trend of expenditure and income components from general public administration and services, including year-on-year comparison. The thesis aims at recognizing high-cost cities with simultaneous spatial assessment. The municipal budgets were used as the main source of data for work.
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Investment Life Insurance and Individual Investments Connected with Insurance
Richter, Jan ; Jál, Lukáš (referee) ; Ptáček, Roman (advisor)
This diploma thesis deals with the comparison of investment life insurance with risk life insurance and individual investment in open mutual funds in the territory of the Czech Republic. The theoretical part describes the basic characteristics of life insurance, open mutual funds and as a cross-section of the two products of the investment life insurance. It also describes the main cost indicators that can be used to calculate the cost of the insurance product. The analysis of the current situation is focused on a model example, in which the insurance products are compared and the investment part is evaluated. Subsequent comparison of results, selection of the most effective tool and recommendations are contained in the proposal section. The main goal of the diploma thesis is to determine the best solution for the end customer and to propose possible changes in the investment life insurance to make it more competitive.
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Cost comparisons of differentiated meals approaches in selected regional kindergarten
Melounová, Gabriela ; Šánová, Petra (advisor) ; Hrubcová, Barbora (referee)
The Bachelor Thesis focuses on application of two approaches in the cooking of the same model menu using differing raw material and foods in the selected kindergarten. This Project Cooking is performed by the Kindergarten Val in its school canteen. The aim of the Thesis is to identify the differences in costs of the two approaches to cooking and catering, define the financial differences and perform a survey among parents to discover if they are interested in either catering type even if the price increases. The Method of the Thesis consists of production of two menus including the same items in accordance with meals recommended by Consumer Basket (menu regulation for kindergarten and school kitchens and canteens). Then the cooking costs are calculated for either menu and the analyses also include evaluation of the survey made among parents who show their will to pay higher price for fresh local foods.
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Economic Evaluation of the Operation of Game Management at the School Forest Enterprise in Kostelec nad Černými lesy
Strnadová, Martina ; Kupčák, Václav (advisor) ; Jan, Jan (referee)
The bachelor thesis deals with economical evaluation of the operation of game management. Thus how the School Forest Enterprise in Kostelec nad Černými lesy treats with resources invested to operation of game management. The document is particularly focused on the financial data of hunting grounds Bohumil and Radlice in years from 2013 to 2015.
At the beginning of this document are analyzed issues of game management, costs, revenues, hunting reports, beasts appreciation, damage and the protection of forest culture. The thesis informs about the organization of both the School Forest Enterprise and the Fishing and Game management Center. In the next part the accounting data and hunting reports of hunting grounds Bohumil and Radlice are analyzed in detailed graphical way.
The stress is put on costs added above the scope of commonly used for calculation of economic result from game management. It is focused on costs on protection of forest culture and on overheads which means on all own costs covering the game management operations.
The determined values are transferred to the price per kilogram for a piece of hunted and dead beasts. This will show how much has to be paid more for getting a profit when the costs are higher compared to the costs calculated previously.
Thanks to the complete analysis it has been discovered that according to the standard calculations the game management for ŠLP is profitable. This result is reached especially by the income from the sales of common hunts. The profit is getting smaller, when the overheads are included. In case of inclusion of the costs for the protection of the forest culture the result is even in red numbers.
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Analýza komodity hrách v ČR
Sobotková, Alena
The bachelor thesis is evaluating pea as an agricultural commodity. The literary part focuses on the botanical characteristics of the pea, its economic use, production in the Czech Republic and in the world, the trade of pea seeds and also on its agrobiological requirements and technology of its cultivation. In the practical part, the analysis of costs and profitability in the company was used to assess the pea. The necessary data to evaluate the cost of pea plants cultivation were provided by AGRISAB Ltd., a farming company located in the corn production area near Moravský Krumlov. The practical part includes the comparison between the profitability of the pea plants cultivation and the cultivation of the traditional cereal crops, namely winter wheat and other legumes - soybean. The results include the comparison of the profitability and the assessment of causes of different values. It was found that the profitability of cultivation is mostly affected by the exercise prices and the achieved yield per hectare. Different financial results are also determined by the financial and economic strategy of the company.
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Využití databáze mechanizačních prostředků pro hodnocení nákladů na údržbu vybraných parkových ploch
Čech, Marek
This thesis is focused on costs of machinery operations used for public green maintenance. The literary part describes the methodology and calculations of all costs related to the work with machinery, and it also includes the information about maintenance costs for chosen types of vegetation in public green. Results of this work were applied in the chosen area -- II. Building District Ostrava-Poruba where we can find all typical types of vegetation of public green in czech cities. Calculations of costs of grass mowing and leaf removing in spring and fall were compared with real costs of those services which were offered by a company which succeeded in the competition. This comparison gives an information to the municipality about real costs of those services, and about possibilities of costs saving if the municipality would do those services on its own.
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Porovnání vybraných kompostovacích provozů
Svoboda, Vladimír
The diploma thesis dealt with the characteristics of composting technologies, techniques and technologies used in the production of compost. A comparison of two composting plants with a similer capacity was made. For comparison purposes the following parameters were selected: amount of processed biodegradable waste, then the amount of produced compost, investment in machinery, area size, cost to produce one ton of compost. These costs were detected in the range of 320-380 CZK/ton regrding the two compared composting plants.
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Analysis of the U.S. Health Care System
Kožušková, Kateřina ; Loužek, Marek (advisor) ; Durdisová, Jaroslava (referee)
The thesis is dealing with financial aspects of the U.S. health care system. The main reasons are excessively high costs and less beneficial outputs of the system compared to other developed countries. The topic is more than up to date especially with regard to the latest changes in American health care and the neverending discussion about the necessity of further reforms aiming especially at fiscal sustainability of the system.The introduction is devoted to a brief description of basic models of health care system. It also introduces the approach of the United States to health care and provides an overview of the structure and participants of American health care. Moreover, the thesis provides details about the latest reform of the system. The main objective of the thesis is analysis of main factors that contributes to high growth of health care costs. Technological development, consolidation of markets and ineffective setting of health care reimbursement are identified as some of the main contributors to high cost in the U.S. health care system.
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