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Analysis of Break Event Point
Hejmala, Jan ; Nováková, Soňa (referee) ; Škapa, Stanislav (advisor)
This bachelor work is concerned with analys of brek ebeny point in the copany called D-Ex limited s.r.o. On the basis of break ebeny point analysis in relation to evalution of economic situation in the copany.Implementation of whole the improvement suggestion will take efect in expansion of profit of the company.
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Řízení nákladů ve společnosti MAT-EL, s.r.o.
Šmeralová, Beata
Šmeralová, B. Cost Management in the company MAT-EL Ltd. Bachelor thesis. Brno: Mendel University, 2023. The bachelor's thesis is focused on an introduction to the issue of costs with the use of theoretical knowledge and cost management in the chosen company MAT-EL. The bachelor's thesis is divided into three parts. The first part is focused on the theoretical knowledge about costs with description of their conception, division, management, break-even point, operating leverage. The second part concerns the introduction of the company and the use of theoretical knowledge to analyse the costs of the MAT-EL company. Furthermore, introduction to basic economic indicators, generic classification of costs, fixed and variable costs, break-even point and indicators of financial analysis that rate the financial situation of the company. The last part of the bachelor's thesis is focused on a discussion and summarization of obtained results and proposed recommendations for a reduction of the costs.
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Suggestion Improvement of Economic Situation of Company Through Break-Even Point
Svobodová, Soňa ; Holbíková, Bronislava (referee) ; Škapa, Stanislav (advisor)
This Bachelor thesis deals with an issue of costs of grown distillery (production of fruit spirit) and with the suggestion to reduce these costs using a break-even analysis. The aim was streamlined an entire production process from a cost perspective. The key concepts such as sales, costs, production function helped to determine a break-even point. Based on the calculation and analysis obtained I have proposed solutions to improve the current situation of the company. These improvements have been achieved through the application of new technological processes and the purchase of new technological equipment.
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Methodology of price determination of airplane flight hours
Cichy, Radim ; Chlebek, Jiří (referee) ; Juračka, Jaroslav (advisor)
The bachelor's thesis is a specification of individual activities and items in the field of operating and fixed costs related to the calculation of the price per flight hour. Based on a unified methodology, the real price of the flight hour is determined for selected most commonly used aircraft used to obtain pilot ratings for single engine and multi-engine piston engine airplanes. The resulting amount is also compared with the prices offered by commercial companies in the Czech Republic.
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