|
| |
|
|
Controlling in Gumárny Zubří
Šimčíková, Daniela ; Jančí, Dalibor (referee) ; Režňáková, Mária (advisor)
The master’s thesis focuses on controlling of the company Gumárny Zubří, a.s. It deals with analysis of controlling activities of the company and describes use of controlling instruments. On the basis of the analysis, the diploma thesis indicates weak areas and suggests possible solutions. It focuses on chosen problems solution in details and applies a suitable method which leads to improved and efficient corporate management.
|
|
|
Overhead costs in the construction company
Studený, Jaromír ; Vojtěch, Dušan (referee) ; Hanák, Tomáš (advisor)
This Bachelor thesis summarizes overhead expenses in a construction company. The theoretical part is focused on general explanation of costs, cost management and overhead expenses in a construction company. The practical part concentrates on the analysis and evaluation of the data from the questionnaire survey, which was performed to analyze the methods of overhead expenses management in czech construction companies.
|
|
|
Cost optimization of construction
Prak, Michal ; Waclawiec, Karel (referee) ; Tichá, Alena (advisor)
This thesis will address optimization of price of construction work, which is the renewal and modernization of a building in Karvina - mainly facades. From a price optimization programs will be used BuildPower from RTS and KROSplus from URS. As input materials will be used an itemized budget and the income statement from a specific building supply company.
|
|
|
Issues of overhead costs management in a particular company
Vaňková, Andrea ; Boučková, Markéta (advisor) ; Wagner, Jaroslav (referee)
The subject of this Bachelors thesis Issues of overhead costs management in a particular company is the analysis of overhead costs management methods. It consists of the theoretical part, that includes important definitions, and practical part, which is fundamental. It describes the approaches to the overhead costs management in the company ABC Rumburk, s. r. o. Moreover, it contains a comparison of the theoretical and practical knowledge, assessment of the situation and there are given suggestions for improvement.
|
|
|
Cost Management and Budgeting in the Government Sector
Hammer, Jiří ; Vítek, Leoš (advisor) ; Ochrana, František (referee) ; Nemec, Juraj (referee)
Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.
|
|
|
Cost management in the selected company
BENEŠOVÁ, Lenka
Thesis focuses on cost management in chosen company. Theoretical part of thesis specifies costs and breakdown of costs. Subsequently, thesis analyzes calculation issue and used methods. Practical part of thesis characterizes chosen company from printing production sec-tor. Afterwards, the thesis analyzes methods of cost evidence, which company uses as a basis for price calculation of its production. To set the price correctly, company needs documentation that records important data about monitored facts. Subsequently, standard calculation procedure on a chosen contract is described. Thesis then presents analysis of enumeration with stated preliminary calculation and resulting calculation. Afterwards, the thesis evaluates used method and presents resulting calculation using ABC method with focus on administrative costs. After analysis of new calculation method thesis describes pros and cons of both used methods. Practical part ends with an example of ABC model implementation. Conclusion includes summary of results, answering the hypotheses and possible recommendations.
|
|
| |
|
|
The Use of Activity Based Costing in Cost Control
Sabo, Ladislav ; Král, Bohumil (advisor) ; Staněk, Vladimír (referee)
The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.
|
|
|
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.
|
guest ::
