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Controlling in the Civil Engineering Firm
Malá, Eva ; Rajtšlégr, Pavel (referee) ; Režňáková, Mária (advisor)
The aim of the diploma thesis is to contribute to solve current problems in controlling in the civil engineering firm. I put main accent on using right instrument of controlling for specific company. Diploma thesis analyzes controlling proces in company OHL ŽS, a.s. In introduction is defined the concept of controlling and its theoretical principles. In other parts of the diploma thesis is described current sutuation of controlling in the company. In concrete example are showed proposals of possible improvement in the controlling of buildings, mainly in realization part of the building.
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Řízení nákladů vybraného podnikatelského subjektu
Poláková, Iveta
Poláková, I. Costs management in selected company. Bachelor thesis. Brno: MEN-DELU, 2014. The bachelor thesis deals with costs, their classifications and cost management tools. In the theoretical part of bachelor thesis, the basic concepts related to the issue of costs management are explained. In the practical part, the importance and development of costs of the company Zemědělské družstvo "Křižanovsko" is evaluated. Moreover, the calculations for chosen crop products are compiled and recommendations for improving the cost management system in selected company are suggested.
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CREATION OF A COMPREHENSIVE SYSTEM OF LOGISTICS MANAGEMENT IN PROCESSES OF BUILDING A HOTEL FACILITY
NOVÁK, Martin
The aim of this thesis is to create a comprehensive system of logistics management in processes of hotel building with a focus on the optimization of material and information flows with respect to the time schedule of construction and focusing on achieving savings in logistical costs. The operational objective will be to determine the amount of the construction schedule based on the identification of individual phases of the project. Second partial objective will be to analyze the availability and price levels of different types of building materials and the subsequent choice of a suitable purchase locations with an emphasis on logistics management structure. Mainly important will be the optimal cost of transporting the material to the place of building and the timely availability of the optimal quantity and quality. The thesis deals with construction of middle-sized hotel facility in Monte Negro, Drobni Pijesak beach. Firstly, it was managed to determine the construction schedule in accordance with the requirements of the investor company to finish the building till the end of 2014. Secondly was created a plan of resource purchasing in order to keep the costs as low as possible without lowering the quality of construction. The main aim was in keeping the transportation costs in reasonable amounts together with analysis of the price levels in Monte Negro its neighbor countries and in the Czech republic. The total budget of the project was determined to be around 28 702 600 Kč. Because of price level and currency instability there was included a 10 % reserve, which makes total building costs exactly 31 572 860 Kč.
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Cost accounting in a particular company
FICOVÁ, Barbora
The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.
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Czech Fiscal Policy: Introductory analysis
Bezděk, Vladimír ; Dybczak, Kamil ; Krejdl, Aleš
The subject of this work are the following questions: What is the size of quasi-fiscal operations and their impact on the overall fiscal balance and public debt in the Czech Republic? Is the recent increase in Czech fiscal deficits fully attributable to the business cycle, or are there non-cyclical factors in place? And last but not least, what are the long-term perspectives of the fiscal system given the size and speed of the expected population ageing process?
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Budget Procedure in Municipalities and Towns
Fleišmanová, Mirka ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
My bachelor thesis is focused on the municipal government, concretely on budgeting in municipalities and towns. In the first part of my bachelor thesis, I deal with the determination of basic terms and describing the various methods that can be used in budgeting. The practical part of my bachelor thesis is devoted to analyzing the budget of the City Prague, distrikt 4. The goal of this bachelor thesis is to answer the question, what methods of budgeting are used within the city district Prague 4. Keywords: budget, budget forecast, budget structure, budget process, budgeting methods
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A Costing System and its Utilization in Management in a particular Firm
Kocábová, Daniela ; Stejskalová, Irena (advisor) ; Cirklová, Anežka (referee)
The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.
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