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The Costing System of the Selected Enterprise
HLINÁKOVÁ, Lucie
The aim of this diploma thesis is to analyse the costing system of the selected agricultural enterprise. The thesis is divided into two parts, theoretical and practical. The theoretical section deals with the explanation of basic concepts: accounting subsystems, costs and costing. In the practical part the analysis of company costing system is implemented, final costing is compared with preliminary costing and compounded production costing is created. The biggest differences are shown in rye costs per hectare and in colza costs per quintal. After considering all advantages and disadvantages, the most appropriate method for the compounded production costing, is the split-off method. In addition to that, the thesis deals with the characteristics of the company, its economic situation and its organizational structure and describes the company accounting system.
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Use costing to measurement performance
BERANOVÁ, Lenka
Costing is one of the most important activities of the classification price performance in the company. The aim of this work was to characterize the costing system in the company. This system was characterized through the analysis of a particular costing performance and the proposal of a possible action that would lead to a more faithful view of costs in costing formula. It is not possible to divide indirect costs into the particular parts. But it is possible to estimate them according various specifics. This estimate could be very precise, depending on the costing formulas.
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Costing system evaluation
Kráčmerová, Martina ; Neumaierová, Inka (advisor) ; Novotný, Michal (referee)
This bachelor thesis deals with evaluation of the costing system of the company SV Metal Ltd. The theoretical part focuses on summarization of present day knowledge in the field of management accounting concerning costing in custom manufacturing with heterogeneous production. The practical part describes in detail actual costing system of the company and its various methods of cost allocation. Based on result of observation some alternative solutions and minor improvements are suggested to increase the usability of data from costing system.
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Management of costing and its information support (with special reference to specific industrial firm)
Sirotková, Lenka ; Král, Bohumil (advisor) ; Cimbůrek, Pavel (referee)
This dissertation is focused on management of costing in connection with calculation output with emphasis to specific industial firm. First part describes calculations based on theoretical aspect. Second part is focused on theoretical knowledges of the analysis of costing system of company Alika, a.s. This part finally valorize the costing system of the company warning for its disadvantages and subsequent processing of the proposed modifications for a calculation output. My goal is to offer them a calculation formula, which can be used for solving decision tasks, that are important for them.
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Costing system and its information support
Nováková, Vlasta ; Král, Bohumil (advisor) ; Olšan, Ivan (referee)
The presented diploma thesis deals with calculation as the main tool used to manage company's value chain with emphasis on use in costing system. First chapters of the thesis define basic terms, principles and costing methods. After company's introduction in the opening of the analytic part of the thesis, actions managers undertake and techniques they use to control costs will be reviewed. Further, a cost analysis throughout the value chain will be performed. The performed systems analysis will result in formulation of conclusions and recommendations. The aim of the thesis is to build a desirable structure of management information system generating financial as well as other types of information that will assist managers in controlling the production process, achieving different purposes and making qualified decisions. First, I will suggest approach changes, suitable steps and measures that will restructure the information system so that it will provide managers with adequate information about costs throughout the value chain. Further, I will recommend appropriate costing techniques and other management tools that will help to improve the quality of cost management. It will also contribute to build up the financial strength and competitive advantage of the company in long term. The content of the analytic part is not public because access to sensitive and confidential information might adversely affect the company's business.
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Calculation in trading activity
VACLÍKOVÁ, Kateřina
This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.
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Running costs questions with a view to system costing analysis
Luňáčková, Petra ; Šiška, Ladislav (advisor) ; Pevná, Jana (referee)
The main object of the study is not only to show and analyse calculation as the main running costs tools of company, but also show them as part of complex system. Calculation is a relatively independent subsystem of economic informations which relates closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Vltavotýnský nábytek, s.r.o. It is divided into two parts. The first part is theoretical - it contain basic costing notions, components of costing system and types of costs. The following part is practical. This part describe the company (provding some basic informations), and calculating procedure on selected product. The final part includes costing system suggestion and next recommendations for the company management.
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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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