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Analysis of the Internal Profit and Loss of the Selected Department
JAKUBCOVÁ, Barbora
The main objective of this master thesis was to evaluate impacts of costs, revenues and productivity of the centre based on performed analysis. The impacts influence total costs of the centre reducing its effectivity. Main theoretical concepts that are linked with management accounting managing costs and revenues and subsequent analysis of effectivity of costs revenues and productivity are defined in the first part of the thesis. In the practical part of the thesis is first introduced analysed company which is the collective farm Nemějice and defined organisational structure of the company which is very important for correct determination of interdepartmental result of the economy of the centre. The analysed centre is further divided into sales and production department which is consisted of plant and animal production, maintenance department and transport department. Subsequently, analysis of costs, revenues and productivity of individual departments of the centre is performed separately in each trimester of the analysed year 2020 so that the influence of seasonality is eliminated which is very significant in agricultural production. Based on the performed analysis of costs, revenues and productivity measures are determined that would lead to the improvement of the current situation. Finally, the overall internal economical result of the centre in the analysed year 2020 is evaluated and the share of individual departments in this result is determined. The individual results of the thesis are summarized in the discussion and they are compared with the results of thesis of other authors who have already addressed a similar topic.
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Costing in non-manufacturing company
NACHLINGEROVÁ, Hana
The theoretical part of the thesis is focused on classification of costs in accountancy. It is focused on costs of financial and managerial accountancy. In the second part of the thesis are presents costing systems and methods which are used during compilation of calculations. Here are described costing formulas too. In the practical part of the thesis is analyzed and characterized chosen non-manufacturing company - a hairdressing saloon. Based on the provided statements are designed costing formulas for partial performances which are based on traditional costing formulas. It is devised preliminary monthly calculation and here are calculated deviations between company prices and planned prices. In the final part are valorization and recommendation for individual performances.
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Management Accounting Tools Utilizationin in a Business Management
VÝSMEKOVÁ, Petra
The main goal of my bachelor thesis is to analyse the process of management accounting, to evaluate the tools and used methods and then to apply theoretical knowledge to the selected company. In my bachelor thesis, there are explained basic concepts and methods regarding to the management accounting. Especially it is all about the calculation, the budgets and the deviations. The practical part of my bachelor thesis is focused on the company dealing with the beer production and his distribution. The company has not implemented full instruments and methods of the management accounting. That is why the preliminary calculation is made based on the acquired data and the deviations of power volume is found out for a specific product. Next the company budget is created. The result of my bachelor thesis is various suggestion, how to find the way better and easily and how to improve the management accounting of this selected company.
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Economic and Financial Management of the Company
Petřík, Dominik ; Ing.Michal Pumprla (referee) ; Kocmanová, Alena (advisor)
The diploma thesis is focused on economic and financial management of the company. The theoretical part will describe managerial accounting, financial planning and financial analysis with the help of literary research. In the analytical part, a financial analysis of a specific company will be performed and the current planning of the company will be evaluated. In the suggestion part, a financial plan for years 2021 and 2022 will be created in the form of planned financial statements and work with managerial accounting will be optimized.
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Application of Management Control System in a Business
Pokorná, Jitka ; Bajzová, Jana (referee) ; Žižlavský, Ondřej (advisor)
The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Přínos zavedení modelu manažerského účetnictví pro SME zabývající se zemědělskou činností
Pešková, Markéta
The diploma thesis deals with creation of a model of managerial accounting in agriculture and evaluation of the benefits from it. The theoretical part deals with the essence and functions and describes the general procedures for creating the management accounting model. In the next part, the literary research deals with the specifics typical for agriculture and small and medium-sized agricultural holdings. The research of inhouse accounting in the agricultural enterprises follows the theoretical part for the practical. The practical part of the thesis is based on research and a suitable model for agricultural production. Within the application part, the model is verified on a typical production enterprise characteristic for the Olomouc Region. The suitability of the model is verified after the application together with the quantification of the potential costs. The benefits for the accounting unit and the general benefits are assessed as well.
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Manažerské a finanční účetnictví jako informační zdroj podnikatele
Davidová, Markéta
The object of the thesis „Managerial and financial accounting as an information source for a businessman" is analysis of information that these information systems provide to their users. The theoretic section is focused on basic terms and definitions of managerial and financial accounting and comparing their differences. The practical section is to define organization and economic structure and the methods used by each managerial accounting subsystem in a specific company such as calculation, costs, budgeting, and controlling. The last section is devoted to evaluation of the current situation of the company and suggestions for improvement.
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Management of responsibility centers and their subsequent reporting
Petřík, Dominik ; Pumprla, Michal (referee) ; Kocmanová, Alena (advisor)
The bachelor thesis is focused on the management of responsibility centers and their subsequent reporting. The theoretical part describes managerial accounting, types of responsibility centers and motivation in responsibility management. The analytical part is focused on the analysis of the selected company, which will focus on the current management of responsibility centers and their reporting. In the suggestion part, proposals will be made concerning the new reporting, evaluation of managers and the invoicing process.
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Analysis of managerial accounting in manufacturing company
ŠTĚPÁNOVÁ, Kristýna
Managerial accounting is subject of total set of information. Specification of this kind of accounting it that it appears only for internal users and its privacy. Managerial accounting is not regulated by the state, but it is closely connected to financial accounting, which is state-controlled. Main task of managerial accounting is to provide the necessary information for decision made by business manager. It shows them actual situation of many questions inside the company and helps them react to possible negative progress. Managerial accounting presents a series of tasks that are interconnected to each other. That means that it works like identification of actual events and helps managers to control the process of company working. Among the most important and known tools of managerial accounting belongs calculation, which shows used costs to every single product and determine the minimum price of mentioned product. Another important part of managerial accounting is budgeting, which helps managers calculate possible future values and goals and makes detailed plan of future amonds. Third part is called cost accounting and it helps to provide actual used costs in company. Last part of managerial accounting is variance analysis. It is necessary to make because it presents exploring of difference between planed values and actually provided.
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Cost management in the Construction Company Using Management Accounting
Procházka, Tomáš ; Chalupová, Hana (referee) ; Vítková, Eva (advisor)
The theme of the thesis is „Cost Management in the Construction Company Using Management Accounting.“ Its aim is to define management accounting and to point out its options, as part of cost management. The thesis is divided into theoretical and practical part. The theoretical part of the thesis deals with the characteristics of the construction company, the cost management and the description of the individual managerial accounting subsystems. The practical part deals with the description of the current state of the cost management model and its individual components in a selected construction company. At the end of the thesis, there are presented suggestions for application of the improved cost management model within the management accounting, for more efficient cost management.
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