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The role of calculations and budgets in the management of internal processes
FEJFÁRKOVÁ, Eva
The first part is focused on the management of internal processes, phases of management systém, pricing and imbalance analysis. It si also aimed at costing and key terms, for example: the subject of costing, schedule base or costing formula. Another component of this part is the calculation system and the basic types of costing. The last chapter of the theoretical part focuses budgeting. The second part contains information about the selected company and its organizational structure. The mentioned company is Aspera technology, s.r.o. in České Budějovice. In this part is an analysis of the current situation of costing, too. The costing for concrete center of the company is calculated in the next chapter. The last chapter of the practical part is concentrated on the company budget. The budgets are based on internal data for 2019 and for each quarter. At the end the master budget for 2020 is drawn up. In the conclusion, there are evaluation and recommendations for each chapter.
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Cost Management in an Energy Company
Buš, Jan ; Ing.Martin Hroz (referee) ; Kocmanová, Alena (advisor)
The Bachelor thesis focuses on cost management in an energy company Adavak, s.r.o. Thesis is composed of theoretical and analytical part and of the proposals of the thesis. The theoretical part explains basic concepts and analyses, which are further used in the thesis. The analytical part describes the company and the calculation method and system for the production and sale of thermal energy. Final part of the thesis is focused on the proposals of the thesis, which are based on the analytical part and cost modelling. This part addresses planned increase in the volume of thermal energy sales, and its effects on price and costs.
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Design Optimization Cost Model for Innovative Product
Dostálová, Tereza ; Baťka, Jiří (referee) ; Jurová, Marie (advisor)
Diploma thesis is focused on optimization cost model for innovative product in production plant in Brno, in business AŽD Praha s. r. o. Based on theoretical knowledge and analysis of the current costing model of the original product version and the innovated version of the product, the design part will be optimized the cost calculation model for the innovative product and it will be proposed controlling concept of cost calculation. Described proposal for optimizing the cost calculation model leads to an overall improvement of the cost management system in AŽD Praha s. r. o.
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Profitability analysis of a specific business using the management accounting tools
Kabelka, Filip ; Brabcová, Lucie (advisor) ; Špičák, David (referee)
The goal of the bachelor thesis "Profitability analysis of a specific business using the management accounting tools" is to apply costing methods on a given company, mainly using the target costing and activity-based costing, and determine and analyse margin. The theoretical part focuses on describing costs and costing itself in relation to the management accounting. A costing system is created in the subsequent practical part in addition with a marginal analysis of specific products. Using the acquired knowledge are several recommendations for management decision-making developed.
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Costing in Selected Company
Do, Tuan Anh ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
The subject of this bachelor work „Costing in the Condition of the Selected Company“ is the analysis of calculation methods used in the manufacturing enterprise. In a theoretical part deals with similarities and difference between financial and managerial accounting, breakdown of cost and general themes calculations. In practical part will be to analyse and evaluate and assess the appropriateness of currently used costing method.
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The Proposal Calculation Method for the Selected Product Type
Hejlová, Věra ; Žídková, Jitka (referee) ; Jurová, Marie (advisor)
Bachelor's thesis in the theoretical part generally defines a system of calculations, types and methods of calculations. It contains an analysis of the current state of calculations of the selected company, which produces on orders. It is trying to devise a new calculation procedure by creating a calculation for the selected product type from which results in company benefits in the areas of sales management and pricing.
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Cost Management in the Enterprise
Komosná, Eva ; Bohůnová, Lucie (referee) ; Kocmanová, Alena (advisor)
The bachelor thesis focuses on the methods used for cost management through their detailed breakdown and selection of the calculation method. To compare the theoretical knowledge with reality a manufacturing company is being used for which a new calculation system is designed.
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