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Overhead costs in the construction company
Studený, Jaromír ; Vojtěch, Dušan (referee) ; Hanák, Tomáš (advisor)
This Bachelor thesis summarizes overhead expenses in a construction company. The theoretical part is focused on general explanation of costs, cost management and overhead expenses in a construction company. The practical part concentrates on the analysis and evaluation of the data from the questionnaire survey, which was performed to analyze the methods of overhead expenses management in czech construction companies.
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Business plan of an internet company
Zelený, Martin ; Kubálková, Markéta (advisor) ; Kubálek, Tomáš (referee)
This diploma thesis deals with a business plan of an internet company. In the first part its main focus lies in theoretical concepts of business start with an emphasis on online marketing. All theoretical aspects from entrepreneurial characteristics through legal forms of business to formalities of a proper business plan are covered. Specific business plan is then being elaborated upon in the practical part. The company would introduce a new kind of video commercial channel via its server where visitors can win prizes which they first select. By watching the commercial, visitors will be included in a raffle. This business idea seems attractive to both the visitors as well as media buyers.
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Measuring of planning processes´ performance in company LASSELSBERGER, s.r.o.
Honzík, Martin ; Novotný, Ota (advisor) ; Buzický, Vladimír (referee)
This Diploma thesis discusses planning processes in a company LASSELSBERGER, s.r.o. and is divided into two main parts -- theoretical and practical. The core of the theoretical part is to describe basic principles of Business Intelligence, explain rules of planning, budgeting and source defining and clarify principles of performance measuring. The main goal of the practical part is to define and describe planning processes of company LASSELSBERGER, s.r.o., determine connections to information system, find their weaknesses and suggest particular changes leading to their elimination. In conclusion the suggestions of changes are evaluated and there is a recommendation for their integration into the whole planning process. The goals of the thesis were achieved by research of specialized literature, study of corresponding documentation and cooperation with employees of the company. The thesis is contributing to the company by means of detecting weaknesses in planning process and therefore the company is able to reduce them in accordance to the recommendations at the end of this thesis.
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Managerial accounting on a CPM platform
Rubáš, Jan ; Pour, Jan (advisor) ; Štefaňák, Vladislav (referee)
This work deals with the principles and methods of executing common managerial accounting tasks using Corporate Performance Management tools and technologies. The aim of the work is to analyze different practices, compare them and assess them against non-CPM solutions, especially ERP and spreadsheet solutions. The selection of tasks is based on a survey conducted among Czech companies and includes planning, budgeting, cost allocations and variance analysis. Conclusions are derived from the managerial accounting theory, fundamental works of Business Intelligence and personal experience gained through twelve CPM implementation projects. The conclusions are mostly platform-independent since functionality of several diverse CPM products is taken into account. The work highlights not only advantages but also restrictions of CPM tools and technologies. Many of the conclusions can be directly applied in practice. Work may be beneficial especially for business consultants and for companies considering the implementation of CPM.
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IT controlling
Stehlík, Libor ; Pour, Jan (advisor) ; Derfler, Václav (referee)
The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.
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Analysis of quality of plans and budgets in specific company
Struhelková, Lucie ; Král, Bohumil (advisor) ; Šmíra, Petr (referee)
Subject of thesis is theoretical description of system of plans and budgets and it's comparisions with system of plans and budgets in Česká zbrojovka a.s., Uherský Brod. There is theoretical description of system in first part of my thesis. I will analyse this system according to basic questions then. These questions help me to evaluate current system of plans and budgeds in Česká zbrojovka a.s. I will try to recommend potential changes which can lead in improvement of efficiency of system in Česká zbrojovka a.s.
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Methodology for Budgeting a Business Unit and its Technology Support
Rufer, Filip ; Novotný, Ota (advisor) ; Buncík, Petr (referee)
In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. Through planning and budgeting they control management and development of a company. Planning and budgeting no longer is a competitive advantage, but has become a necessary condition for an efficiently run company. Increasing complexity of the environment impacts the requirements for planning and budgeting -- the need to be more complex, the need to include more relations and more specifications. Company's reaction to these demands is usually an implementation of special tools that allow the company to accomplish these requirements. Although, implementation of these instruments along with planning and budgeting generally troubles many companies, some are already looking for new ways to further develop planning; better said budgeting. Today companies are believed to receive a competitive advantage from compiling consolidated budgets for a business unit that is to say from the possibility to budget a business unit as a whole. The main purpose of this research paper is to develop a methodology for budgeting a business unit and its technology support. This methodology due to its newness of this issue has not yet been defined. Reaching the set goal depends on completion of predefined sub goals. The main content of sub goals, as defined in literature and based on my own experience with planning and budget analysis, is to describe this issue and thus enable the reader to understand and be able to implement this methodology on the job. The text of this research paper is divided into five chapters. In the first chapter the reader is introduced to the issue of planning, and learns about the goals, results and conceptual solutions of this paper. The second chapter is dedicated to the issue of planning and budgeting -- it explains its importance, analyzes its functions and aspects that are influenced by it. The third chapter ties back to the general definitions of budgeting from the second chapter and provides further details. This chapter identifies and describes techniques of compiling budgets, the techniques' strengths and weaknesses. The chapter describes the most common shortfalls of budgeting and its solutions; also, outlines the best budgeting practices. The fourth chapter stems from chapter two and three -- following the issue in which the reader is introduced to the characteristics of budgeting for a business unit, and moreover defines the methodology presumption and the methodology itself. The end of the chapter evaluates the results of the execution of the presumed methodology and its usability on the job. The fifth chapter summarizes the conclusions and the level of success on execution of this paper. Keywords: Planning, Budgeting, Budgeting Techniques, Consolidation, Business Unit, Corporate Performance Management (CPM), Best Practices.
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Planning as a part of CPM concept and its practical implementation
Staněk, Pavel ; Novotný, Ota (advisor) ; Uličník, Zbyněk (referee)
Diploma thesis is focused on enterprise planning. The main part of the thesis is dedicated to the design of the planning model in the SW company, which comes from real condition of big SW company. The first chapter introduces the world of enterprise planning to the reader. There are clarified reasons of current rise of demand in this area of planning and the advantages of its use. The following chapter explains the essential theory related to enterprise planning area. It also mentions other system approaches to enterprise planning. In the end of the chapter there are described main principles of the CPM concept and its relation to enterprise planning. The fourth chapter is aimed at the current state, requirements and the issues of the planning processes in companies. The outcome of this chapter is set of recommendations for company planning process and company plans itself. The next chapter familiarizes the reader with the current market situation of the planning suites. There are described main players on this market (and their products), acquisitions proceeded in last time and awaited evolution in future. The sixth chapter is focused on the real planning project itself. It introduces the used product -- Cognos Planning. It follows with description of the main principles of model building -- the essential terminology, key plan objects on which basis is the model built and the process of the model development. At the end of chapter is the summary of the project and its contribution to company. The end of thesis depicts expected progress in this sphere of planning and evaluates the fulfillment of thesis targets and its contribution to this area.
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NOVÉ MOŽNOSTI PLÁNOVÁNÍ PRO STŘEDNÍ A VELKÉ SPOLEČNOSTI
Přibyslavský, Jiří ; Uhrová, Inka (advisor) ; Kohoutová, Helena (referee) ; Nováček, Jan (referee)
Cílem a zároveň obsahem disertační práce je rozvoj discipliny plánování a rozpočtování v podobě návrhu a aplikace metody pro podporu plánování, která bude vycházet ze současného teoretického i praktického stavu vědění v oblasti plánování. Kombinací daných teoretických i praktických znalostí vzniká zcela nová metodika pro využití možností plánování. Metodika byla nazvána 5M, podle pěti základních pilířů pro podporu plánování. Metoda 5M má své místo jak na akademické půdě díky shrnutí dnešních teoretických základů v oblasti plánování a jejich rozšířením o vlastní poznatky, tak v reálné praxi, kde podobný koncept stále chybí a mohl by být zajímavým vodítkem a alternativou k reorganizaci a redefinici firemních plánovacích a forecastovacích systémů.
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