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Comparison of Software Products with a Focus on Costing with Respect to TPV Data
Arnoldová, Alena ; Hulina, Dušan (referee) ; Jurová, Marie (advisor)
This bachelor thesis focus on comparing the results of cost calculations for the production of a particular selected product. The calculation of costs is initially calculated under the general calculation formula. Consequently, the calculation of the edible production costs of the selected product is transferred to the technical information system by focusing on production. Bachelor's work is processed at Softip, a.s., a leading provider of software products and solutions in Slovakia.
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Evidence and inventory accounting in a selected company
REINOLDOVÁ, Monika
This bachelor thesis deals with the issue of the inventory in a chosen accounting entity which focuses on the production of different types of printed matter. Inventory forms a considerable part of the assets of any company, unfortunately, many people underestimate the importance of the inventory in a company. The aim of this work is to analyze and evaluate the valuation, evidence, and inventory accounting in the accounting entity and to present possible suggestions for improving the current state of inventory in the accounting entity. The thesis is divided into two parts. The first part of the thesis defines inventory, valuation of the inventory at acquisition and removal, inventory accounting in both A and B ways and inventory management and financial analysis from the area of corporate finance. The conclusion of theoretical part is briefly devoted to cost calculations in managerial accounting. The second part characterizes a particular accounting entity and represents inventory classification in the accounting entity. Next is realized analyze of methods of inventory valuation and possible valuation solutions are proposed. The following is a description of inventory evidence, the way of inventory accounting during the year and a different way of inventory accounting is proposed. In the field of corporate finance is externalized the analysis of the inventory management and financial analysis of inventory by ratios. The final part includes an analysis of the cost calculation of a particular product and a subsequent evaluation of the overall state of inventory in the accounting entity and the presentation of possible suggestions for improvement.
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Cost Management in Moira CZ Company
Kolář, Jakub ; Kozáková, Petra (advisor) ; Roušal, Jan (referee)
The diploma thesis on topic Cost management in MOIRA CZ company has a goal to desribe costs, procedure of anylising these costs for very this company. In the opening of my literature search is spoken about kinds of costs and their calculation. In practical section of this thesis the focus is on analysing calculation important sorting of a costs in company. The part of this analysis is calculation of products which are being used in company along with their intermediate products. Every chapter has its own summarization, eventually recommendation. At the end of the thesis is summarization of the study as a whole and valuation alon with suggestion on how to improve in specific areas.
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Valuation of construction work from stone in the restoration of historic immovable objects
Fučíková, Petra ; Heralová,, Renáta Schneiderová - (referee) ; Novotný, sochař Jiří (referee) ; Tichá, Alena (advisor)
The aim of this thesis is to analyse the current situation in valuation of restoration works during construction work, and then to define and standardize the construction work of stone during the restoration of immovable historical monuments. The dissertation moves further knowledge about the issue of restoration work valuation and brings benefits at both theoretical and practical level. In the first part thesis deals with the detailed definition of basic terms, namely restoration, cultural heritage, calculations and costs. The second part of the thesis is dedicated to international comparisons of the historical monuments care in the Czech Republic and France. The result is a comparison of selected indicators of historical monuments care in the Czech Republic and France. Further the attention in the second part is devoted to the pricing development and standardization in construction and restoration, as well as to the pricing of construction work. The third part of the thesis is dedicated to the actual research work, which is focused on the methodology of determining the price of stone construction work in the restoration of the historical buildings. Based on the results of the research there are presented conclusions and proposals of solutions to the existing issue. It is primarily about defining the scope of the building technical documentation with respect to the requirements of restoration, defining direct and indirect costs and profits of construction work of stone in the restoration of historical buildings. At the end of this section there are defined conclusions from the research, which summarize the determination of price list and its description. An integral part of this dissertation is a proposal for the further development and possible solutions of this specific issue.
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Cost Calculation of selected Company
Růžičková, Žaneta ; Jánský, Jaroslav (advisor) ; Poláčková, Jana (referee)
The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.
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Use a Cost Calculation for the Valuation of Outputs
PEŠKOVÁ, Kateřina
The aim of this thesis is to analyse the applied methods of calculation of costs in the selected accounting unit in terms of usability of price defining. Simultaneously to highlight the strengths and weaknesses of calculation methods due to the development or modification of the calculation procedures. In the case of identified deficiencies introduce recommendations which the entity should accept, including the reasons that led to the relevant proposals. There are used methods of description, relevant mathematical methods, analysis of internal data, methods of managerial accounting and others. The selected entity is the cutlery manufacturing cooperative. In the results of this works there are proposed recommendations for the manufacturing and administrative overhead. Additionally a few changes are proposed for process of setting product prices in the company stores and in the e-shop. Beneficial change a costing formula is separate item monitoring cooperation in the direct costs. Finally, it is suggested to assemble documentation for calculations.
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Proposal Costing Product Selected Product Portfolio
Chodelka, Róbert ; Jílek, Libor (referee) ; Jurová, Marie (advisor)
This bachelor thesis deals with the proposal of cost calculation of selected products in product portfolio in a particular company and also an analysis of the current method of calculating the cost of products manufactured in the company. Includes proposed solutions to improve the efficiency of the current method of calculation. For this analysis, I chose a company that is engaged in the manufacture of advanced tools for reaming, boring and machining of high-precision holes, based in Brno. It is a company-HAM-FINAL, s.r.o..
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