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Costing system and its information support
Nováková, Vlasta ; Král, Bohumil (advisor) ; Olšan, Ivan (referee)
The presented diploma thesis deals with calculation as the main tool used to manage company's value chain with emphasis on use in costing system. First chapters of the thesis define basic terms, principles and costing methods. After company's introduction in the opening of the analytic part of the thesis, actions managers undertake and techniques they use to control costs will be reviewed. Further, a cost analysis throughout the value chain will be performed. The performed systems analysis will result in formulation of conclusions and recommendations. The aim of the thesis is to build a desirable structure of management information system generating financial as well as other types of information that will assist managers in controlling the production process, achieving different purposes and making qualified decisions. First, I will suggest approach changes, suitable steps and measures that will restructure the information system so that it will provide managers with adequate information about costs throughout the value chain. Further, I will recommend appropriate costing techniques and other management tools that will help to improve the quality of cost management. It will also contribute to build up the financial strength and competitive advantage of the company in long term. The content of the analytic part is not public because access to sensitive and confidential information might adversely affect the company's business.
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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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Calculations and budgets as a part of the fixing price process
JESLÍNKOVÁ, Michaela
Thesis provides actual information on assembling of cost calculation in private company which deals with technology supply for agricultural operations. I create price calculation for building reconstruction on the basis of documentation that had been provided by the company. Calculation is created by typified figures. At the end there is final calculation and evaluation of calculation methods in this company.
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Surveying measurement in the capital construction.
PÁLENÍKOVÁ, Lenka
The accuracy appraisal and its evaluation with what the results of geodetic work are being achieved will be shown in this graduation thesis. As well as the related legislation and economic point of view of the price setting in comparison to other geodetic companies. One of the major surveyed area is testing of the used instruments - confrontation of achieved values with the values stated by manufacturer, accuracy analysis of the used methods and allignment of independent measurements of equal magnitude.
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