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Overhead costs in the construction company
Kovář, Jakub ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.
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Cost Analysis of the Company by Using the Method of Activity Based Costing
Stojaspalová, Vendula ; LLM, Ondřej Blaľek MBA, (referee) ; Kocmanová, Alena (advisor)
The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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Production overhead costs analysis in the construction company
Kmoníček, Matěj ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The bachelor's thesis „Production overhead costs analysis in the construction company“ deals with analysis of production overhead costs of chosen company. The aim is analysis of individual parts of those costs, factors that affect their amount and suggest improvements of costs management. The theoretical part characterizes the basic terms such a construction company, costs and cost management. The practical part analyzes production overhead costs of chosen company in the years 2018 and 2019.
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Vliv použitého způsobu alokace společných nákladů na ocenění zásob vlastní výroby
Beníčková, Hana
The diploma thesis deals with the demonstration of the influence of the allocation method of common costs on the own production evaluation in an industrial company; which means the assessment of traditional allocation methods of common costs and alternative application (modern) method of cost allocation methods for using Activity-Based Costing in the metalworking industry. The literature review introduces concepts of cost, traditional calculation methods, modern cost alloca-tion methods and their comparison. Literature review is followed by the survey, on the basis of which has been found a representative group to which the comparison of traditional and modern methods will be implemented in practice. Finally, the conclusion states it is appropriate to use the modern method for companies in the metalworking industry and what impact has the allocation method of common costs for the economic activities.
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Možnosti využitia systému rozpočtovníctva pre zefektívnenie riadenia finančnej výkonnosti vybraného podniku
Mucha, Martin
The bachelor thesis deals with the possibility of using the activity-based budgeting method in the selected service enterprise. In the first part, the theoretical findings of the given issue are defined. The empiri-cal part consists of the situational analysis of the company. Subsequently, it pro-poses a modification of the simultaneously applied budgeting of the variable com-ponent of the overhead costs. Using hypothetical scenarios for the changes in the volume of demanded business performance, the application possibilities and the usability of the proposed system were tested concerning the flexibility of the com-pany response and the efficiency of the allocation of budgeted resources..
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Overhead Costs in the Contruction Company
Vondálová, Ludmila ; Biolek, Vojtěch (referee) ; Hanák, Tomáš (advisor)
This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.
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The use of calculation for managing in the concrete company
Kůrková, Tereza ; Vimrová, Hana (advisor) ; Knorová, Kateřina (referee)
This bachelor thesis is focused on utilization of costing in the concrete company. The main aim is to analyse costing system of the company and consider it´ s effectiveness. The first part represents a professional support of the whole thesis. It explains basic concepts and general definitions. The second, main part, describes situation of the company from the perspective of costing. This analysis results in some recommended proposals to make costing system more efficient.
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Determination of costing in the company Máslové Trubičky s.r.o.
Marešová, Irena ; Svobodová, Hana (advisor) ; Mejdrech, Vlastimil (referee)
This bachelor´s thesis deals with costing in the company Máslové Trubičky s.r.o. in Znojmo. The thesis is divided into the theoretical and practical part. The theoretical part occupies basic concepts of calculation and break even point. In practical part the company is shortly described and afterwards collected data are analysed for costing or break even point. Direct and overhead costs of costing are compiled in the next section of the practical part, where different calculation methods are compared. In conclusion final results are summarized and specific recommendation are suggested.
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