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The problematic aspects of income taxation of theatre institutions
Mysliveček, Adam ; Kapinusová, Jana (advisor) ; Vebrová, Ludmila (referee)
My bachelor degree diploma thesis is focused on main problems of theatre institutions as non-profit/non-governmental organizations in their income taxation The thesis analyzed issues of statutory regulation of this area and practical experiences in its application on examples of theatres: Divadlo Na zábradlí a Dejvické divadlo. The work is discussed in detail the issue of major and minor activity of NGOs, and then from the resulting difficulty in assigning specific costs to each of these activities. Because the work deals with the taxation of nonprofit organizations, also includes an overview and analysis of arguments for why these institutions should be subjekt to the favorable tax regime.
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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.
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Possibilities for application of Business Intelligence in area of managerial accounting
Hlavička, Ondřej ; Pour, Jan (advisor) ; Nebřenský, Aleš (referee)
The thesis is focused on relations of managerial accounting and Business Intelligence systems. Main goal is to describe situations when BI solutions can effectively support specific managerial accounting tasks. In these situations multiple options are mentioned. This thesis is divided into three main parts. The first part is a theoretical introduction of measurement of performance and managerial accounting (chapter 2). The second part is an introduction of key Business Intelligence solution components and its architecture (chapter 3). Variantsof support of selected managerial accounting tasks with BI are presented in the third part (chapter 4).
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Analysis and planning of enterprise informatics costs
Kohout, Pavel ; Pour, Jan (advisor) ; Novotný, Ota (referee)
This thesis is focused on ICT costs monitoring and controlling among enterprises, whose purpose is to maximize their market value and to achieve a profit by selling products or offering services and simultaneously these enterprises neither do operate in ICT industry nor banking and similar industries. Purpose of this thesis is to help responsible users with better understanding of causes where and why enterprise ICT cost origin. For this purpose there is formed a pattern for ICT costs monitoring and controlling. This pattern comes into use in enterprises in cases when it is necessary to discover true costs of ICT. The pattern is further convenient for costs controlling and budgeting and it could serve as a basis for ICT cost-effectiveness evaluation. Additional asset of this thesis would be an introduction of cost allocation methods, a software costs categorization in view of an acquiring form, and a description of appropriate budgeting methods.
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In-company accountancy as a basis of managerial determination
TESAŘOVÁ, Eva
This thesis is focused on the accounting system and its influence on management. The aim was to apply the method of cost allocation and use of the outputs of internal accounting of the company Omega a.s. Further calculations were made of selected financial indicators on which the assessment was carried out in-house staff. Obtained accounting data are processed by the form of tables and accounts.
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The system of internal accounting organization with specific focus on cost calculations.
ALBERTOVÁ, Ivana
This thesis deals with a system of intercompany accouting focused on financial analysis and calculation of sosts in specific company. The theoretical part focuses on the classification and division of business cosi, operational and economic structure and methods of cost calculation. The practical part is focused on cost items of company Lázně Aurora s. r. o. The cost has been performed in respekt of individual units and calculations for selected product has been carried out.
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A ratio analysis and its application in system of allocation of overhead costs at job-order Manufacture Company
John, Pavel ; Wagner, Jaroslav (advisor) ; Novák, Vladimír (referee)
Principal and leading topics of this paper are overhead expenses in the process of their allocation and their assignment to the bearer of cost. In the theoretical part, the essential data for the practical part are summarized, definitely, these are the definition and basic classification of costs and expenses, then the characteristics and methods of the conventional costing process, considering methods of overhead expenses allocation. And further, in addition to the method TC (Total Cost), there is also the method ABC (Activity Based Costing) mentioned as a new and advanced view of the given problems. The aim of the practical part is to carry out an analysis of the state of overhead expenses control and administering in an allocation process, as well as assignment of overhead expenses to the Company "SIGMA GROUP a.s.". With the view to analyzed relations, namely pointing out to the assortment structure influence, a more detailed specification of the costs control should be realized aimed at solution of some problematic spheres within overhead distribution. Further to results of enquiry and examination there are some findings and recommendations specified.
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Optimalizácia nákladov a profitability produktov využitím what-if analýzy v recipročnej alokačnej aplikácii
Fedoročko, Peter ; Pour, Jan (advisor) ; Bothe, Ondřej (referee)
Thesis is focused on one of the most discussed area of Management Information Systems currently -- Corporate Performance Management. It does not aim on detail explanation of theme itself, but orientate to specific problematic of setting key solution of managerial accounting -- cost allocation, to the Performance Management systems. Thesis is divided into theoretical and practical part. First part is devoted to Corporate Performance Management definition, its placement in architecture of Business Intelligence devices as well as reasoning for its implementation considering current economical situation. From the main three pillars of Performance Management is major attention dedicated to analytical part enabling execution of what-if analyses. Part devoted to cost allocation identifies contributions of its implementation in optimization and minimization of expenditures as well as offers reasons for using them in bank sphere. Practical case study documents particular project phases of implementation of cost allocation analytical solution in fictive bank, while major section is dedicated to architecture and design part of the calculation engine. Project is concluded with description and explanation of advanced implementation techniques and methods in IBM Cognos TM1 software.
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Cost analysis based on cost drivers, cost classification and cost allocation
Lukas, Martin ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
Diploma thesis aims at cost drivers, cost classification and cost allocation. These issues are described with respect to traditional and modern approach and their comparison. In the thesis selected methods of cost estimation and modern methods of cost management are introduced as well. Following the theoretical part, application part focuses on cost analysis in particular company in order to find out cost drivers, to follow-up of cost management system and to give some suggestions, how to improve this area. The application part is not published because of content of restricted data.
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Valuation of internally produced assets and its influence on quality of management
Černá, Irena ; Wagner, Jaroslav (advisor) ; Kasimová, Monika (referee)
The main goal of this thesis is evaluation of different approaches to product costing. The first part of the work attends to alignment of basic notions, types of costs and theoretical solution to particular costing techniques and processes. The thesis concerns with two basic costing concepts -- Absorption Costing and Variable Costing. The work depicts ways of their application and relevancy for various decision tasks. The theoretical part is ended with view of demands of International Accounting Standard 2. The second part deals with practical research of implemented costing models and techniques in two companies -- Avia Propeller, s.r.o. and Hobra -- Školník, s.r.o.. The thesis describes production process, costing models and techniques of recognition particular costs items. The costing models of companies are compared with demands of IAS 2 and at the end of the work, I confront the approach to asset valuation in the both companies.
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