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Business In The Ecological Agriculture
VANĚČKOVÁ, Hana
The aim of this thesis was to evaluate the structure and the economics of organic farming in the chosen company. There are some notes from literature in the theoretical part, which explain the basic concepts of organic farming, its objectives and principles. Following sections focus on the current status of organic agriculture, control and subsidies. Special attention is paid to the issue of calculation. There is an analysis of the structure of costs and incomes of vegetable and livestock production in the practical part. The analysis shows that the company should have been focused on increasing income and better realization of their own production. Also the conclusion of the analysis is that the company is unable to manage without financial support.
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A Costing System and its Utilization in Management in a particular Firm
Pykalová, Michala ; Stejskalová, Irena (advisor) ; Pavlovský, Zdeněk (referee)
The aim of the thesis was to analyse the costing system in Kasalova pila, s. r. o., to assess the complexity of the performed calculations to determine if the calculations are updated regularly. Further, it was examined the influence of costing system for management of the company. The thesis is divided into two main parts, theoretical and practical part. The theoretical part describes the main concepts of costing, cost classification methods, costing system and its components and structure. In the introduction of the practical part of this thesis is briefly described the company Kasalova pila, s. r. o. In the following chapters is described the costing model used by the example of a particular product. In conclusion of the thesis is reviewed the whole costing system and proposed several recommendations.
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Taking advantege of management accounting in project management.
Haničáková, Lenka ; Šoljaková, Libuše (advisor) ; Knapová, Bohuslava (referee)
The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.
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The cost calculations and their use in the company
LUKŠOVÁ, Veronika
The goal of my bachelor´s thesis is the analysis of the system of cost calculations in the concrete firm where are special conditions. The first part of my bachelor´s thesis is based on theoretical pieces of knowledge about costs and calculations. The second part is concentrated on the company named ABC Trepka, s. r. o. and the system of its calculations. The association is specialized in inside dry frameworks where the calculations are rated on a specific commission. In my bachelor´s thesis the system of price calculation is shown on concrete examples.
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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.
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Cost Analysis, Price Realization and Profitability of an Agricultural Company
ŠAFROVÁ, Lucie
The Objective of the Thesis is the profitability analysis of an agricultural company farming in region of Polabi in sugar beet growing area. The Thesis includes cost analysis, price realization and profitability of key agricultural products. The essential part of the Theses represents the Assessment of main factors affecting plant{\crq}s rentability. Analysis was carried out in period of years 2003 - 2007.
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FINANCIAL SUBSIDIES IN AGRICULTURAL COMPANY
KALVASOVÁ, Jitka
This diploma thesis deals with financial subsidies in agricultural company ``A{\crqq}, especially it is concentrated on financial subsidies of plant production and livestock production in this company in 2005-2008. The theoretical part describes problems of agriculture and reasons why the society has to support the agriculture then there are mentions of strangeness costs in agriculture and a costing model. Of course there are a list of institutions providing subsidy policy in the Czech Republic and the description of its financial supports. There is a financial analysis in the next part. Two situations are compared. Starting situation is economy of the farm without dotations and then the changes when the farm recieves the dotations. On the basis of this comparison, there are some of procurations concerning costs and returns. Another part reviews the structure of the costs.
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Price Calculation and its Application in the Management of a Firm
Svobodová, Soňa ; Stejskalová, Irena (advisor) ; Sysel, Jaroslav (referee)
In the MANN+HUMMEL (CZ), ltd. the general methodology for calculating the cost as the basis for the formation of prices was applied. The MANN+HUMMEL is 100% owned by the German concern MANN+HUMMEL GmbH. The main business is the manufacture of filters for all types of vehicles, internal combustion engines, compressors and others. In this work the information on a calculating model made up for the firm was compared to the basic literature. Another interesting issue is the program used by the firm for the calculation output. Further more, the impact of the method of cost calculating on the firm management was analysed. Two different types of calculation on a certain type of a product were used to contrast their economic effectiveness. On the basis of the results some modifications in the organizational structure and cost model of the company have been made.
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