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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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Assessment of Expenses from Financial and Cost Accounting Point of View
Brož, Jan ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
Presented bachelor thesis pursues assesment of expenses development. The first part includes characteristics of expenses in financial and interdepartmental accounting and expences division. This characteristic is performed by synthesis and analysis of theoretical knowledge. The second part pursues expenses of Ztracený ráj Ltd. Expenses are analyzed in six-year time period. Value added forms recommendation regarding expenses reduction and economy outcome improvement. These recommendations are based on data gathered from published financial statements and other documents provided by Ztracený ráj Ltd.
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Management Accounting as a Source of Information in a Chosen Company
Rydvalová, Adéla ; Lörinczová, Enikö (advisor) ; František, František (referee)
The aim of the thesis was to develop theoretical solutions for managerial accounting issues such as information sources, the application of these findings to the conditions at R s.r.o. through analysis of its current situation, subsequent evaluation of problem areas, and to offer solution recommendations.
The document itself is divided into six sections. The first section consists of an introduction, and the second defines the goal and methodology.
The document then presents an analysis of managerial accounting issues based on studies of scholarly literature.
The fourth section describes the characteristics of the accounting entity, its activities, and its organisational structure. This is followed by an analysis of selected accounting items and financial indicators. The next section deals with the current status of the thesis topic, a cost-benefit analysis, calculations, and budgets.
In the fifth section, the results of the proposed recommendations are evaluated, followed by a conclusion.
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Management Accounting as a Source of Information in a Chosen Company
Karban, Lukáš ; Lörinczová, Enikö (advisor) ; Miroslav, Miroslav (referee)
Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns.
The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making.
On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances.
At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.
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Management Accounting as a Source of Information in a Chosen Company
Blašková, Pavlína ; Lörinczová, Enikö (advisor) ; František, František (referee)
The diploma thesis deals with possibilities of the use of management accounting information in a specific company. The analysed company is Tessitura Monti Cekia, s. r. o., which is engaged in the production of textile fibres and fabrics for shirting. The theoretical part covers the most important pieces of knowledge of management accounting. It means in particular relations between management, cost and financial accounting and also monitoring of costs, costing systems and budgeting.
The practical part describes the chosen accounting entity. It analyses in detail its accounting software, production system, monitoring of costs, costing and its principle of budgeting. The final part includes evaluation of problem areas on the basis of findings about the accounting entity and proposed solutions. The proposed changes relate namely to inventories, re-organisation of production and monitoring of costs of the analysed company.
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Controlling in Gumárny Zubří
Šimčíková, Daniela ; Jančí, Dalibor (referee) ; Režňáková, Mária (advisor)
The master’s thesis focuses on controlling of the company Gumárny Zubří, a.s. It deals with analysis of controlling activities of the company and describes use of controlling instruments. On the basis of the analysis, the diploma thesis indicates weak areas and suggests possible solutions. It focuses on chosen problems solution in details and applies a suitable method which leads to improved and efficient corporate management.
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Overhead costs in the construction company
Studený, Jaromír ; Vojtěch, Dušan (referee) ; Hanák, Tomáš (advisor)
This Bachelor thesis summarizes overhead expenses in a construction company. The theoretical part is focused on general explanation of costs, cost management and overhead expenses in a construction company. The practical part concentrates on the analysis and evaluation of the data from the questionnaire survey, which was performed to analyze the methods of overhead expenses management in czech construction companies.
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Issues of overhead costs management in a particular company
Vaňková, Andrea ; Boučková, Markéta (advisor) ; Wagner, Jaroslav (referee)
The subject of this Bachelors thesis Issues of overhead costs management in a particular company is the analysis of overhead costs management methods. It consists of the theoretical part, that includes important definitions, and practical part, which is fundamental. It describes the approaches to the overhead costs management in the company ABC Rumburk, s. r. o. Moreover, it contains a comparison of the theoretical and practical knowledge, assessment of the situation and there are given suggestions for improvement.
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