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Cost Management and Calculations in a Company
Vykydalová, Markéta ; Skoupý, Tomáš (referee) ; Hornungová, Jana (advisor)
The bachelor’s thesis focuses on issues of monitoring and controlling of costs in a manufacturing corporation. Furthermore, it deals with calculations of products and compares theoretical knowledge with reality. After a valuation of current situation and a description of the problem, corresponding analysis are made, based on which proposals are suggested in order to find a way how to realize them.
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Evaluation of the calculation system of the specific company and the proposal leading to its improvement
Uttendorfská, Klára ; Fibírová, Jana (advisor) ; Roun, Vlastimil (referee)
This diploma thesis is concerned with costing. The purpose of this study is to evaluate the current costing system of the chosen agricultural company and propose a solution leading to its improvement. The thesis consists of a theoretical and analytical part. Divided into several subchapters, the theoretical part describes the previous observations related to this issue. The analytical part at first concisely characterizes the branch of agriculture, then introduces the analyzed company and describes its costing system. The practical part concludes by proposing the steps to improve the current con-dition of the chosen company's costing system.
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Implementation of new costing system of product oriented management in selected engineering manufacturing company
Trebuľa, Michal ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.
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Use of costing in control of specific company
Schreiber, Filip ; Fibírová, Jana (advisor) ; Wagner, Jaroslav (referee)
This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort out these deficiencies and propose costing and the whole calculation system which would fit that specific company. The practical part includes particular exams of activity based costing, target costing and life cycle costing too.
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A Costing System and its Utilization in Management in a particular Firm
Pykalová, Michala ; Stejskalová, Irena (advisor) ; Pavlovský, Zdeněk (referee)
The aim of the thesis was to analyse the costing system in Kasalova pila, s. r. o., to assess the complexity of the performed calculations to determine if the calculations are updated regularly. Further, it was examined the influence of costing system for management of the company. The thesis is divided into two main parts, theoretical and practical part. The theoretical part describes the main concepts of costing, cost classification methods, costing system and its components and structure. In the introduction of the practical part of this thesis is briefly described the company Kasalova pila, s. r. o. In the following chapters is described the costing model used by the example of a particular product. In conclusion of the thesis is reviewed the whole costing system and proposed several recommendations.
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Taking advantege of management accounting in project management.
Haničáková, Lenka ; Šoljaková, Libuše (advisor) ; Knapová, Bohuslava (referee)
The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.
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Calculation - an analysis company Arrbo s.r.o. costs
ČUNÁTOVÁ, Kateřina
The bachelor thesis is focused to two themes - costs and calculations. Real costs are presented firstly - theirs characteristics, classifications and register. Second chapter is focused to calculations, where are clarify basic calculations notions, cost structure, types and method calculations. Analysis of costs and calculations system in the company is made in practical part.
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Calculation of rustless accumulator vessels
FANTYŠOVÁ, Jana
Calculation are information system of company, that make for operating. Calculation are arithmetic operation, that finds out costs fou unit of calculation. Calculation afford us survey about incurred costs and allow us compare actual costs and expenditure costs. Calculation plays a roll for pricing of product. In theory I described basic costing notions, costing system, structure of costs, costing models and basic types of calculation. In practice I used some methods for calculation and one costing model in company. In conclusion I compared my calculations.
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Price Calculation and its Application in the Management of a Firm
Svobodová, Soňa ; Stejskalová, Irena (advisor) ; Sysel, Jaroslav (referee)
In the MANN+HUMMEL (CZ), ltd. the general methodology for calculating the cost as the basis for the formation of prices was applied. The MANN+HUMMEL is 100% owned by the German concern MANN+HUMMEL GmbH. The main business is the manufacture of filters for all types of vehicles, internal combustion engines, compressors and others. In this work the information on a calculating model made up for the firm was compared to the basic literature. Another interesting issue is the program used by the firm for the calculation output. Further more, the impact of the method of cost calculating on the firm management was analysed. Two different types of calculation on a certain type of a product were used to contrast their economic effectiveness. On the basis of the results some modifications in the organizational structure and cost model of the company have been made.
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