|
| |
|
|
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.
|
|
| |
|
| |
|
|
Utilization of costing system in producing company with serial type of activity
Homolová, Kateřina ; Wagner, Jaroslav (advisor) ; Knapová, Bohuslava (referee)
This bachelor thesis concerns costing system in producing company. First part is theoretical; first it focuses on diverse possibilities of cost classification depending on needs of managers of the company. Further it studies methods of costing and cost allocations. Next chapter points on the need to accommodate costing system for special conditions in different companies. Second part is practical. In the beginning it describes a production process of the company, which is focused on manufacturing fail - safe security equipment, mainly for railways. Then it focuses on the way, how the company makes its costing and the last part put mind to ways of companies overhead costs.
|
|
|
Planning of Agricultural Production
KŮSOVÁ, Marie
This work called ?Planning of agricultural production? deals with project development of agricultural production in agricultural company ?X? especially in2007-2009. The theoretical part addresses characteristic features of agriculture and its important function for the society. Costing, calculation formula and specificity of this formula in plant production and livestock production are described there. The next part deals with subsidies, their necessity and function. A list of institutions providing subsidy policy is given. In the practical part the costs of individual productions are established. These costs are compared with earnings of these productions with subsidies and without subsidies. Then the profitability of plant production and livestock production and the necessity of subsidies can be determinated. On the basis of these information some recommendations for exploitation of financial supports can be projected.
|
|
|
Commercial and production information system of construction company
KUBÁLEK, Jakub
Setting up commercial production processes for the implementation of the contract in order to compare the real cost of such feedback on the creation of new quotes, to competitions with the system design cycle for the company. Making offers medium-sized companies engaged in construction works. Calculation of prices of construction work carried out in various ways for their implementation and impact on the cost factors in the implementation. Further back control procedures and evaluation of the contract. Establishing procedures for the handling of tenders, including a computer model for the evaluation carried out orders. Comparison of the calculated costs and actual costs should also serve to assess the performance of each specific production units. Monitoring specifically selected structures and comparing the facts with the theoretical assumptions before work and possible alternative implementation. The aim of this work is to set a permanent system of finding cost of the work and create a proposal for making use of fixed prices for the purpose of processing new quotation. Benefit their own construction equipment as compared to the possible use of engineering methods, the sub-contractors. All this should help increase the competitiveness of the company.
|
|
|
An analysis of a transport operator´s job description
HOUZIMOVÁ, Jana
An analysis of a transport operator´s job description My degree work is centred on the problems of a transport operator´s job in a forwarding agency. The introduction provides an explanation of a term of "dispatch service" and explains why logistics is so important in transport. Then there is a description of the transport development after 1990 and the changes transport had to undergo in the time of globalization. The main part of the work deals with the operator´s working procedure from an offer to a demand, an order and other actions to the final realization. A model example is given to represent an actual transporting process. The work also states conditions under which transport is executed, for example payment terms and terms of delivery. Next chapters outline the way of calculation, give a detailed description of collecting service (which is implemented within the bounds of CS Expres system) and of storing problems including the introduction of bar codes in stores and possibilities of logistic service extension. The conclusion is focused on the firm developing strategy.
|
|
|
Vegetable production accounting
Vaníčková, Lucie ; Dvořáková, Dana (advisor)
The bachelor thesis focuses on vegetable production accounting. The thesis is divided into two parts - a theoretical and practical one. In the theoretical part we deal with a classification of biological assets in vegetable production, their assessing and bookkeeping in the Czech Republic. The IAS 41 - Agriculture is explicated in a separate chapter. The practical part of this bachelor thesis concentrates on the application of knowledge mentioned in the theoretical part. We analyse practices of a specific farming business in the Czech Republic.
|
|
| |
guest ::
