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Reporting in the Selected Firm
Koubková, Martina ; Hovadík, Vladimír (referee) ; Hanušová, Helena (advisor)
The diploma thesis deals with the area of reporting in the company quick-mix k.s. In the introduction of the theoretical part I introduce the term and the meaning of reporting. Next I describe the current way of carrying out reports in this company. The aim of the thesis is to evaluate information resulting from the current way of presenting reports for the company management. The next aim is to make effective use of information relating to the proposed changes.
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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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Cost management in the Construction Company Using Management Accounting
Procházka, Tomáš ; Chalupová, Hana (referee) ; Vítková, Eva (advisor)
The theme of the thesis is „Cost Management in the Construction Company Using Management Accounting.“ Its aim is to define management accounting and to point out its options, as part of cost management. The thesis is divided into theoretical and practical part. The theoretical part of the thesis deals with the characteristics of the construction company, the cost management and the description of the individual managerial accounting subsystems. The practical part deals with the description of the current state of the cost management model and its individual components in a selected construction company. At the end of the thesis, there are presented suggestions for application of the improved cost management model within the management accounting, for more efficient cost management.
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Cost Management in the Enterprise
Pyszko, Urszula ; Klečková, Pavlína (referee) ; Kocmanová, Alena (advisor)
Bachelor‘s thesis " Cost management in the enterprise" is dedicated to the issue of costs and their calculation in the company Anticor Bohemia s.r.o.. This company is based in Ostrava-Nová Bělá and its job is to sell wiring materials and mediation services associated with them. The work is divided into two parts, the first part is devoted to theoretical knowledge in the field of cost accounting and cost calculation. The second part will be more practical. There will be introduced enterprise, will analyze the current situation and will be listed suggestions for improvement.
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Proposal of an Economic Informational System
Stehlík, Martin ; Pondikas, Tomáš (referee) ; Kocmanová, Alena (advisor)
The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.
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Determination of operating costs depending on production technology of casting
Černocký, Libor ; Horák, Michal (referee) ; Záděra, Antonín (advisor)
The diploma thesis compares the costs of potting instrument transformers and sensors using vacuum potting technology and potting technology of automatic pressure gelation. The principles of managerial accounting, which are theoretically summarized, were used for the solution. The analysis of the potting operation of instrument transformers and sensors was carried out in the company ABB s. r. o. The technological processes of potting of transformers and sensors were described in their production, and the reasons for the cost of potting technologies were found. The relationships between higher costs and the amount of instrument transformers and sensors produced by a given potting technology were determined. For the year 2023, the costs of potting technologies were estimated and the hourly technology rate was determined, according to which individual transformers will cover the technology costs for this year. Furthermore, the break-even point of the total technological costs of both potting technologies was calculated. It was found for the current condition that for the number of transformers up to the break-even point is more advisable to use vacuum potting technology, and when exceeding the break-even point quantity, it is more advantageous to choose the technology of automatic pressure gelation. Finally, it was created a tool to select the necessary number of casting molds of the new type of transformer and to choose the potting technology according to the predicted production volume.
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