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Costing system evaluation
Kráčmerová, Martina ; Neumaierová, Inka (advisor) ; Novotný, Michal (referee)
This bachelor thesis deals with evaluation of the costing system of the company SV Metal Ltd. The theoretical part focuses on summarization of present day knowledge in the field of management accounting concerning costing in custom manufacturing with heterogeneous production. The practical part describes in detail actual costing system of the company and its various methods of cost allocation. Based on result of observation some alternative solutions and minor improvements are suggested to increase the usability of data from costing system.
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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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Calculation in trading activity
VACLÍKOVÁ, Kateřina
This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.
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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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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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