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Možnosti využitia systému rozpočtovníctva pre zefektívnenie riadenia finančnej výkonnosti vybraného podniku
Mucha, Martin
The bachelor thesis deals with the possibility of using the activity-based budgeting method in the selected service enterprise. In the first part, the theoretical findings of the given issue are defined. The empiri-cal part consists of the situational analysis of the company. Subsequently, it pro-poses a modification of the simultaneously applied budgeting of the variable com-ponent of the overhead costs. Using hypothetical scenarios for the changes in the volume of demanded business performance, the application possibilities and the usability of the proposed system were tested concerning the flexibility of the com-pany response and the efficiency of the allocation of budgeted resources..
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Costs and their management in a selected entity
LÖFFELMANNOVÁ, Monika
Annotation: Analysis of the cost management system is important for improving efficiency and performance of company processes and the company as a whole. It's not just about reducing costs but also about improving overall company efficiency. The West Bohemian consumer cooperative Sušice is selected for the analysis. It is introduce along with the costs which it uses. After that an analysis of these costs is carried out, result of which is an evaluation of their development over the years 2014 - 2017. Furthermore, the thesis presents how ZKD Sušice manages costs. The thesis presents what types of calculations the company uses and what does it use them for. The thesis also deals with budgets, their planning and their comparison with reality. Finally, cost management in the company is assessed and suggestions for improvement are made based on the information found.
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Analysis of managerial accounting in manufacturing company
ŠTĚPÁNOVÁ, Kristýna
Managerial accounting is subject of total set of information. Specification of this kind of accounting it that it appears only for internal users and its privacy. Managerial accounting is not regulated by the state, but it is closely connected to financial accounting, which is state-controlled. Main task of managerial accounting is to provide the necessary information for decision made by business manager. It shows them actual situation of many questions inside the company and helps them react to possible negative progress. Managerial accounting presents a series of tasks that are interconnected to each other. That means that it works like identification of actual events and helps managers to control the process of company working. Among the most important and known tools of managerial accounting belongs calculation, which shows used costs to every single product and determine the minimum price of mentioned product. Another important part of managerial accounting is budgeting, which helps managers calculate possible future values and goals and makes detailed plan of future amonds. Third part is called cost accounting and it helps to provide actual used costs in company. Last part of managerial accounting is variance analysis. It is necessary to make because it presents exploring of difference between planed values and actually provided.
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Improvement of the controlling illustrated on a specific company
Staněk, Tomáš ; Petera, Petr (advisor) ; Fibírová, Jana (referee)
The diploma thesis is focused on the issues of controlling and plans and budgets in selected company Bra a.s. The diploma thesis starts with the theoretical part in which is defined the issue of controlling in the company with the emphasis on plans and budgets and their functions in the company, methods of their creation and alternatives methods such as beyond budgeting and zero-based budgeting. The findings of the theoretical part of the thesis are then used in the practical part and applied to a specific company. The first is describing the introduction of a controlling position in the selected company and the introduction of an improved plan and budget system created by me. Afterwards this will be evaluated and bassed on theoretical knowledge and possible changes will be proposed.
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Management Accounting Tools Utilizationin in a Business Management
VODIČKOVÁ, Kamila
The term of managerial accounting is referred to the total set of information. This accounting is mainly designed for internal users and is confidential, the high accuracy and reliability is the main purpose of managerial accounting. Managerial accounting is not regulated by the state, but is connected with financial accounting, which is state-controlled and because managerial accounting has also some regulation. The basic task of management accounting is to provide the necessary information for the decision of business managers. It consists of a series of tasks that are interconnected and linked to each other, these are the tasks of identifying the actual events and information, control events and processing output information. Among the most important tools of management accounting belong budgeting, which is used to build future values to be achieved and calculations. Calculations are compiled for individual products, and according to calculations to determine the minimum price of the product, which should cover the cost of production.
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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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Business Project
Kubant, Michal ; Ing., Mgr.Petra Marcinčáková (referee) ; Mandelík, Petr (advisor)
This diploma thesis deals with questions about prospectus assembly for the company GASTROSUN SK, s.r.o with detailed focus on refinement of its prerequisites. The aim of this diploma thesis is to put together the comprehensive and integrated prospectus with the focus on its usability in practice. It’s important so that all assemblage plans in this prospectus reflected the real estate. Partial aim of this diploma thesis is matching other possible kinds of investments with the investment embedded in business by the help of indicator of return on capital employed before taxation.
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Creating and the Budget Controll in the Selected Firm
Ticháček, Jiří ; Dvořáková, Pavla (referee) ; Hanušová, Helena (advisor)
The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.
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