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Cost Management in the Company
Kostlánová, Lucie ; Ing.Martin Erhart (referee) ; Kocmanová, Alena (advisor)
This bachelor’s thesis is divided into three parts. Firstly, it is introduced theory of costs and efficient cost management which are the basis for the practical part. Theoretical knowledge is applied to the issue in the specific company. In the last part it is shown the summary of practical part containing several suggestions to minimize costs in the company.
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Cost Management in the Company
Skálová, Terézia ; Prof.Ing.Petr Němeček, DrSc. (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis analyzes company costs in the machinery division and defines various cost calculations. The theoretical part includes a professional literature summary of managerial and financial accounting, costs and calculations. The calculation of the contribution to fixed costs and profit is described in an individual chapter. In the practical part you will find the introduction of the parent company and machinery division. The following section analyzes costs for the period 2010 – 2014, used calculation methods with a practical example. In conclusion, there are recommendations for improving the company’s economic result.
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Cost Management in the Company
Vávrová, Jana ; Chatrný, Martin (referee) ; Kocmanová, Alena (advisor)
The thesis focuses on the issues of monitoring and controlling of the costs in MANN+HUMMEL Service s.r.o. Theoretical part specifies the different types of expenses, the internal departments and the responsibility centres. In the practical part these findings are applied into environment of this company and then are evaluated. In the concluding part there are described suggestions how to optimizme the costs of the company.
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Cost Management and Calculation in the Company
Šimonová, Michala ; Jeřábek, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Analysis of calculation system in chosen calculation center
ŠKARDOVÁ, Jana
The subject of my bachelor thesis is an analysis of calculation system in chosen calculation center and its usage in cost management and other decision - making. The theoretical part of bachelor thesis contains information about costs and calculations obtained from the literature. In the practical part there is analyzed the calculation system of the school canteen of Elementary school in Řevnice. The canteen cooks only lunches but for various categories of consumers.
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Costs in the IS/ICT - theory and practice
Zahradníková, Lucie ; Maryška, Miloš (advisor) ; Exnarová, Anna (referee)
This work focuses on the area of IS/ICT costs in business sphere. The main goal is to provide a summary of matters of this area to people who haven't been concerned with this area yet. This work is divided to two parts -- theoretical and practical. Theoretical part of this work contains definitions and clarifications of the most important terms which are used in IS/ICT cost management. The terms are costs, accounting and IS/ICT. This part also contains several theories of costs classification including examples of which costs belong to specific group. The last chapter of theoretical part contains a cost analysis. Many times it's not enough to know which costs a company has, but how to quantify them. This part contains only the Total Cost of Ownership method (TCO). Because following practical part shows the comparison of TCO and TBO (Total Benefits of Ownership), there is also definition of this term in the theoretical part. Practical part shows calculate TCO and TBO which are connected with an installation new information system. The following part contains comparison of total cost of ownership and total benefits of ownership. By using this comparison can companies figure out at what time the benefits will outweigh the costs.
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Business income
Zyková, Lenka ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
Graduation theses desribes business income, revenues, expenses, costs and cost classification. It shows up accounting concepts and princeples. It interpets different access to the business income. It shows this problem in setting of International Financial Reporting Standards, US GAAP, EU and Czech Republic (subject and presenting financial data). Thesis describes relation between income and financial analysis. It represents maintainance of business substance. In conclusion I describe valuation models and their relations to income.
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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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