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Řízení nákladů ve společnosti MAT-EL, s.r.o.
Šmeralová, Beata
Šmeralová, B. Cost Management in the company MAT-EL Ltd. Bachelor thesis. Brno: Mendel University, 2023. The bachelor's thesis is focused on an introduction to the issue of costs with the use of theoretical knowledge and cost management in the chosen company MAT-EL. The bachelor's thesis is divided into three parts. The first part is focused on the theoretical knowledge about costs with description of their conception, division, management, break-even point, operating leverage. The second part concerns the introduction of the company and the use of theoretical knowledge to analyse the costs of the MAT-EL company. Furthermore, introduction to basic economic indicators, generic classification of costs, fixed and variable costs, break-even point and indicators of financial analysis that rate the financial situation of the company. The last part of the bachelor's thesis is focused on a discussion and summarization of obtained results and proposed recommendations for a reduction of the costs.
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Hydrogen filling station
Kaše, Jakub ; Šnajdárek, Ladislav (referee) ; Pospíšil, Jiří (advisor)
Presented master’s thesis deals with hydrogen filling stations, their concepts, design, and operation. The importance of hydrogen as an energy carrier, its properties, and the implications of these properties for the selection of materials suitable for hydrogen applications are described. In order to understand the decisions made in the design of the station, the hydrogen life cycle from production through transportation and storage to use is presented. This is followed by an evaluation of the cycle in terms of economics and environmental impact. The review part of the paper concludes with an introduction to fuel cell vehicles, which includes an overview of the selected passenger and commercial vehicles, and a description of hydrogen filling stations. The filling stations are discussed in terms of concepts and components, and an overview and analysis of selected implementations is also included. The computational part of the thesis focuses on the design and technoeconomic analysis of a hydrogen filling station with a daily capacity of approximately 50 kg/day and an hourly capacity of 6 vehicles/hour for the needs of the logistics company Zásilkovna s.r.o. A station variant with hydrogen gas delivery in pressure vessels was chosen. Three possible designs of the station were compared. The hydrogen filling station can be designed for the specified parameters without any problems. However, the analysis of the results showed a very strong dependence of the acquisition and operating costs on the nominal compressor power. Therefore, the design of the hydrogen filling station requires further optimization, which limits the direct applicability of the presented results.
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Suggestion Improvement of Economic Situation of Company Through Break-Even Point
Svobodová, Soňa ; Holbíková, Bronislava (referee) ; Škapa, Stanislav (advisor)
This Bachelor thesis deals with an issue of costs of grown distillery (production of fruit spirit) and with the suggestion to reduce these costs using a break-even analysis. The aim was streamlined an entire production process from a cost perspective. The key concepts such as sales, costs, production function helped to determine a break-even point. Based on the calculation and analysis obtained I have proposed solutions to improve the current situation of the company. These improvements have been achieved through the application of new technological processes and the purchase of new technological equipment.
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Controlling in the Construction Company
Jančová, Edita ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The theme of this thesis is controlling in the construction company. The theoretical part is focused on the management of a contruction company, controlling and its tools. In the practical part, the current state of the selected construction company is analyzed and a proposal for the introduction of controlling in the company is made. Subsequently, the future benefits of this proposal, the possible risks of the proposed measures, the timetable and the eastimated costs are presented.
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Analysis and optimization of timber construction costs
Zvonař, Tomáš ; Vrbka,, Marek (referee) ; Tichá, Alena (advisor)
This diploma thesis deals with the cost analysis and cost optimization of an exact project of a wooden house in a construction company. The thesis is divided into two parts. The first part is the research part, where basic concepts are defined. The second part of this thesis is the practical part which includes a brief description of the concerned wooden house with its preliminary and final budget. Individual parts of these budgets are subject to the cost analysis. As a result of the cost analysis the price differences between the budgets are shown. In the next step the verification bill of quantities with an item based budget in the ÚRS price system is put together. It is used for comparison and determination of price differences. According to the obtained data, optimization of the preliminary budget is proposed. At the end of this thesis an overall evaluation of price differences and proposed measures are described.
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Řízení nákladů výrobního podniku
Jelínek, David
The bachelor thesis evaluates the development, importance and influence of the costs of the selected manufacturing company. The thesis is divided into the theoretical and practical part. The theoretical part deals with the issue of costs, their classification and management. In the practical part, the costs of the selected company are evaluated and the proposals and recommendations are presented, which should lead to the improvement of the economic situation of the company.
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Řízení nákladů společnosti XY, a. s. v leteckém průmyslu
Chmelařová, Miroslava
Chmelařová, M. XY Cost Management Company, Ltd. in the aviation industry. Bachelor thesis. Brno: Mendel University, Faculty of Business and Economics, 2020. The aim of this bachelor thesis is a measures proposal for costs minimization at a company called XY, Ltd. within aviation industry. In the first part of this thesis a necessary theoretical starting points regarding the costs were defined, including their conception, breakdown per kind, calculation, break-even point, operating leverage and finally a rating of financial performance of a company. In the following part, a specific Company is introduced, which is analysed regarding sa-les development and net profit. As following, the breakdonw of costs per kind and analysis of fixed and variable costs was performed. Next one, break-even point was defined and as last a rating of financial performance of a company was proceed.
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Srovnání dvou činností podniku z pohledu nákladů na informační technologie
Juračková, Klementina
Juračková, K. Comparison of two company activities from the perspective of information technology costs. Bachelor thesis. Brno: Mendel University in Brno, 2018. This bachelor thesis deals with the comparison of two different activities of selected enterprise from the point of view of information technology costs. This thesis contains an analysis of the current state of ICT infrastructure and cost analysis. The SWOT analysis is based on a possible enterprise strategy based on external and internal analysis. There will also be used a multi-criteria decision making based on Saaty’s pairing equation. This proposal will be tailored to the needs and objectives of the business. The aim of this thesis is to perform a cost analysis and then to evaluate and recommend the optimization of costs of the company's information technology at two workplaces.
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