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Cost accounting in a particular company
FICOVÁ, Barbora
The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.
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Reporting in the company BSH domácí spotřebiče s.r.o.
Cinkaničová, Martina ; Mikovcová, Hana (advisor)
Diploma thesis is focused on reporting process in the sale company BSH domácí spotřebiče s.r.o. In the beginning it explains differences between management, financial and tax accounting. There is the aim to emphasize the importance of management accounting in the broader sense, in the process of strategic, tactic and operative cost controlling. The source of information for cost accounting is controlling. Controller, in retrospect to content of diploma thesis, intermediate the results through reporting. Goal of my diploma thesis is to familiarize reader with reporting in leading international company to help him apprehend the idea of the work so he could use the skills in practice.
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Business Intelligence in MS Dynamics AX 2009
Hubáček, Filip ; Pour, Jan (advisor) ; Derfler, Václav (referee)
The subject of the diploma thesis entitled "Business Intelligence in Microsoft Dynamics AX" is to analyze the functionality of the ERP system Microsoft Dynamics AX 2009 in the area of Business Intelligence and Reporting with the reflection of the current market position of the company. The goal is to set the basic definition of the relationship between ERP and Business Intelligence systems, further defining the possibilities of MS Dynamics AX in BI in the terms of their practical use and also to describe the fundamental technological aspects. The aim of the work is evaluation and definition particular steps during implementation based on methodology MS Sure Step 2010 together with description of deployment process. As a reflection of insufficient coverage of some of the areas is mentioned solution of the company Circon Circle Consulting. Also is realized proposal for BI for AX cost accounting module, including designing data mart, ETL and report with respect to specifics, such as the parent-child hierarchies and many-to-many relationship between fact tables and dimensions. The contribution of this work is mainly evident for the consultants of the system, to who is provided insight into the important and for users attractive functionality and also is offered possible implementation process. Technically oriented readers may appreciate the solutions for Cost Accounting and potential approaches to the concept of data mart or other areas where they meet the above-mentioned aspects.
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Cost management of non-profit organizations
JOANIDISOVÁ, Lenka
This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.
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Price calculations of products in meat production firm on base on own and buy comodity.
BOHÁČOVÁ, Hana
The base of the project was to find a suitable system for determining the current output prices not only for business meetings and decision-making, as well as evaluating the various factors that may affect the pricing of both material and temporal aspects. The project was developed in the company Maso Planá, a.s.. For the successful fulfillment of the task was not only necessary to change the entire system of calculation the prices of products, but also the related production planning, manufacturing products, including standards addressing the impact of the accounting firm. The many problems has been solved during the project, such as bonuses from suppliers and their effect on pricing, change the procedure for entering into new product range and supply of company. Implementation of the project to ensure a comprehensive system for determining the operational performance calculations, and valuation of on-line transmission of necessary information to accounting. The biggest benefit of this change was added for the Sales Department. At any time the company is available to calculate a product that reflects the precise costs and thus can provide the best possible price for customers.
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Application of cost accounting in protected workshops (in Czech: Chráněná pracovní dílna) dealing with manufacturing of working clothes.
Schreiber, Filip ; Roun, Vlastimil (advisor) ; Halíř, Zbyněk (referee)
This Bachelor thesis is divided into three parts: The first part is about general definitions: cost accounting, costs, segmentation of costs, calculation of costs, types of costings. The second part is about protected workshops in general - definition, subsidies. The third part is about use of cost accounting in protected workshop Chradil: analysis of existing system of cost calculating, imperfections of existing system, suggestions for a new, better and more appropriate system of cost calculating.
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Information of managerial accounting for decision making in company JOBAIR - CENTRAL EUROPE AIRCRAFT MAINTANANCE a. s.
Srnec, Martin ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this thesis is to evaluate the quality of managerial accounting in JOB AIR-CEAM, a. s., which is a service and maintenance company in the aircraft industry. In the theoretical part of the thesis, there is the basic concept of the managerial accounting explained together with the main evolutional trends. Next part concentrates mainly on the managerial accounting for decision making. However, the main contribution of the thesis lies in its practical part, where the company is introduced and the analysis of the entrepreneurial process is accomplished. The most extensive part is dedicated to suggested arrangements for improvement of the quality of managerial accounting in the company.
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