|
|
Strategic Cost Management
Boučková, Markéta ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.
|
|
|
Reference management model for managing business informatics economics
Maryška, Miloš ; Novotný, Ota (advisor) ; Král, Bohumil (referee) ; Smolíková, Eva (referee)
Thesis is focused on management of business informatics. The aim of this thesis is to develop Reference management model for managing business informatics and to integrate this reference model into ITGPM Reference management model for managing business informatics. Within an analytical part is reviewed current situation in the field of managing economics of business informatics as well as managing economics out of business informatics. Attention is paid to costs in busi-ness informatics, their classification, categorisation and their management. Very important part is analysis of methods for cost management thought various types of calculations and especially thought ABC methods. The principles of these methods are applied in the design of the Reference model. Further are solved questions of business informatics effect, their categorisations, classification, definition of their attributes and also their management. Development of this field is an important part of this thesis. The main part of the thesis contains the Business informatics management Reference model design. This design contains identification of the most important metrics of measuring business informatics, dimen-sions used for analysis of proposed metrics and relationships between metrics and dimensions. An impor-tant part is also a presentation level design and definition of condition that should be fulfilled, if the pres-entation level should be beneficial to final users. The main part also contains designed method for imple-mentation of the Reference model into a company. Application parts are devoted to preparation of a pilot application based on the Reference model design developed in the main part of the thesis. Designed Reference model for managing business informatics is adapted according to the needs, requests and characteristics of the company in which this pilot application is implemented. In these parts are also verified designs, processes and methods designed in the first and second part of this thesis, so there are verified possibilities of adaption of the designed model to the requests of the target company, adaption of the pilot application to the target environment including data level, ELT procedures and presentation level. In application part of the thesis is verified correctness of the designed implantation methodology into the company.
|
guest ::
