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Kmín kořenný (Carum carvi L.) jako agrokomodita
Havlíková, Jitka
In the Czech Republic, caraway (Carum carvi L.) is one of the most cultivated LAKR crops. In the last two years there has been a significant increase in growing areas. In 2017 and 2018, caraway was grown at 4 125 ha and 4 685 ha, which is the highest cultivation in the last six years. Average caraway yields in the Czech Republic are based on production and its quantity are around 0,86 t.ha-1. In the case of the addressed enterprises, the total direct costs were averagely ranged between 17 384-25 801 CZK.ha-1. From the years under review, cost profitability was negative only in 2018, namely for Business No. 2 (-32 %) and Business No. 3 (-20 %). In contrast, profitability of Business No. 1 was beneficial in all years under review. In the monitored enterprises the price of cumin seeds per ton in the period 2016-2018 fluctuated from 20 000 to 65 000 CZK. The results show that it is an attractive crop from the group of medicinal, aromatic and spicy herbs and it is confirmed that caraway is a suitable market crop that requires ongoing attention from a marketing perspective.
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Overhead Costs in the Contruction Company
Vondálová, Ludmila ; Biolek, Vojtěch (referee) ; Hanák, Tomáš (advisor)
This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.
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Pharmacoeconomic Analysis of Direct Costs of Treatment of Migraine Disease
Hárovník, Jan ; Klimeš, Jiří (advisor) ; Fuksa, Leoš (referee)
6 1. ABSTRACT Background: This study is primarily aimed at describing migraine illnesses, the existing patient care algorithm with this diagnosis and to estimate the direct costs of treatment of migraine from the point of view of the health care system in the Czech Republic. In the theoretical part, the basic concepts and procedures of health economics and the health technologies assessment are examined, especially the cost-of-illness of the analysis that is conducted in the practical part, namely just on the illness of migraine. Methods: The cost of drugs used to treat migraine is determined using FNHK (Fakultni nemocnice Hradec Kralove) prescription data. Further, using the data on health care (both ambulatory and inpatient care), these services are being appraised and this way the cost of treatment of a patient with the disease estimated from the point of view of the health system in the Czech Republic. Results: The average annual cost of treatment of one patient with episodic migraine was assessed at CZK 1,182 for outpatient care, CZK 786 for hospitalization and CZK 2,707 for medication. For chronic migraines, the average cost is higher and estimated at CZK 3,321 for outpatient care, CZK 2,745 for hospitalization and CZK 7,415 for medication. Conclusions: The total direct annual cost of the patient was...
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Financing of the direct costs of school meals in each region and its impact on quality of service
Zapletalová, Jana ; Marková, Jana (advisor) ; Všetečková, Helena (referee)
Title: Financing of the direct costs of school meals in regions and its impact on guality of service. Author: Jana Zapletalová Department: School Management Centre Supervisor: RNDr. Jana Marková Abstract: Submitted thesis acquaints the reader with the potential sources of financing for device of school meals, focuses in particular on the clarification of the nature of the financicng of direct costs in relation to the quality of the services provided. Part of work is an explanation of the principles of financing of the direct costs at the level of the Ministry of education and regions in 2012. Research of the work compares the amount of funds spent for the financing of direct costs for device of school meals in each of the regions in 2010 and in 2011, on whitch substantial changes- distribution of wage funds on pedagogical and other proffesionals in education and reducing the volume of financial recources of the other financial base of the expenditure. Findings will provide a comprehensive overview and improve the orientation of managers in device of school meals in this matter, in the legislation of education, procedures and budgetary rules. Key words: Device of school meals, financial recources, direct costs, supplementary activity, normative
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OPVK Projects Funding and Budget for Primary Schools
Pitela, Zdeněk ; Marková, Jana (advisor) ; Hladký, Jaromír (referee)
The first part of my thesis describes the history of cooperation in the field of education in Member States of the European Union. Another chapter is dedicated to the European Social Fund and its operational programmes. The main part of my thesis is focused on the Education for Competitiveness Operational Programme (ECOP) and guiding principles in creating the projects budget for primary schools. It is emphasized the need for proper project budgeting and its importance in evaluating financial support applications. It points out the major mistakes made by applicants when they create the budget and it points out the ways to avoid them.
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A Comparison of Two Models of the Energy Market Development in Czech Republic from 2015 to 2040
Dvořáková, Jitka ; Zeman, Martin (advisor) ; Lukášová, Tereza (referee)
The bachelor thesis is focused on the prediction of the energy market in the Czech Republic between 2015 and 2040 and on the comparison of potential costs related to two models of energy portfolio management. The first model was created according to the National Energy Concept from 2014, while the other one was designed artificially to simulate usage of the renewable resources in 50% of the electric energy production. The theoretical part of the thesis discusses the recent situation of the Czech energy market, defines types of energy resources and explains terms related to the discussed topic. In the practical part, direct production costs of different kinds of power plants were computed and used to estimate economic demands of the two considered models. The efficiency of both models was compared and evaluated. The aim of the thesis was to decide, which of the two models would be more favourable for the Czech national economy. Key words: energy, energy market, direct costs, economic advantage JEL classification: Q40, Q41, Q43, Q47
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Assessment of Expenses from Financial and Cost Accounting Point of View
Brož, Jan ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
Presented bachelor thesis pursues assesment of expenses development. The first part includes characteristics of expenses in financial and interdepartmental accounting and expences division. This characteristic is performed by synthesis and analysis of theoretical knowledge. The second part pursues expenses of Ztracený ráj Ltd. Expenses are analyzed in six-year time period. Value added forms recommendation regarding expenses reduction and economy outcome improvement. These recommendations are based on data gathered from published financial statements and other documents provided by Ztracený ráj Ltd.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Benáková, Pavla ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
This bachelor thesis is focused on assessment of Expenses from financial and cost accounting Point of view. In the literary research are defined the basic concepts concerning the financial and internal accounting. It also introduced the structure of costs in the financial accounting and accounting policy. There are also described the cost in terms of tax revenue and the procedure of calculation of income tax.Research is further devoted to the classification of costs from the point of view of management accounting and basic classification of calculations, which are straight a part of internal accounting.The last part of the research is devoted to the statement of profit and loss.The model example of this work is devoted to the demonstration of the development costs from the point of view of financial accounting and the analysis of the costs from the point of view of internal accounting of a particular business
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Assessment of Cost Calculation in a Chosen Company
Wenigová, Ivona ; Lörinczová, Enikö (advisor) ; Lucie, Lucie (referee)
This thesis aims to describe theoretical solutions of costing and subsequently propose measures to improve the current situation for the selected entity.
The theoretical part of the thesis describes the concept of costs and their structure, in particular the breakdown of the needs of decision-making. It defines the term calculations, the system and method of calculation and calculation formulas described in detail. The conclusion of the theoretical part is devoted to optimizing costs and scheduling.
The practical part describes a specific entity, its data management. It also carried out an analysis of the property. The focus of the work is the analysis of options to optimize operating costs from suppliers of raw materials and price adjustments after the meal allowance recalculated raw materials.
Finally, work is to evaluate the findings and recommendations primarily for the management of the organization.
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The Study of Selected Technological Improvement Operations
Velešík, Martin ; Brhel, Josef (referee) ; Jurová, Marie (advisor)
The thesis is focused on improving a chosen technological operation in the M&V, spol. s r.o. company and its production division – STIMZET s.r.o. An analytical comparison of both the current and the proposed technology is made, using direct costs of the actual tech operation and the length of the operation. The result of the thesis is a suggestion of choosing the more useful technology – either the new or the current.
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