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Functional parts valuation of the building
Ševčík, Jaroslav ; Nový, Martin (referee) ; Marková, Leonora (advisor)
Diploma thesis deals with comparing of current awards by Classification of building structures and works and awards by Functional parts. It is possible to calculate Building life cycle costs by Functional parts. This is definately the advantage of the system because the calculation cannot be done by Classification of building structures and works. A new law on public procurement deals with Building life cycle costs as an evaluation criterion. So it is recommended to use Functional parts awards. The other goal of the thesis is to find bridges between Functional parts and the issue of BIM. BIM is a trend of global construction industry.
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Technology of CNC production of aluminium alloys parts
Věrný, Luděk ; Humár, Anton (referee) ; Píška, Miroslav (advisor)
This diploma thesis is elaborated on the specific assignment of AB Komponenty Ltd. The core of this thesis features the technology of manufacturing of component BASE CROSSBAR of aluminium alloy EN AW 2017 on the vertical machining center. CNC control program for the suggested technology is developed in the CAM software PowerMill 2010th. To complete the work it also includes a brief introduction to the issues and analysis of aluminum, aluminum alloys and coatings. From the perspective of the practice is probably the most beneficial and interesting final technical economic evaluation of selected solution of the given problem. The suggested technology can be a significant saving in production costs.
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The Issue of the Indirect Costs in a Calculation
NOVÁKOVÁ, Klára
This work deals with the allocation of indirect costs in the calculation. The theoretical part deals with the term of costs, its definition and costs classification. Then, terms such as a calculation, different calculation methods and calculation formula are explained. The second part is practical with information obtained directly from praxis. On the example of Czech manufacturing company BATEPO, it is observed how these problems are solved, which method use the company to calculate indirect costs. As the last, own suggestion is integrated into the work. In this section different calculation methods are suggested and calculated, at the end the most suitable method is chosen. The most suitable method of calculation for the entire company is determined calculations simple division, the indirect costs are divided into the costs of manufacturing and administrative overhead. Thanks to this method, indirect costs are accurately allocated to the calculation unit.
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Analysis of Logistics Processes in the Firm
Petrák, Jakub ; Černý, Jan (advisor) ; Zelená, Veronika (referee)
This thesis solves the problem of distribution of costs between consignments of charter trucks in the forwarding company. It focuses on issues in the field of international less than truck transportations. The goal is to create a new algorithm that will be used in practice. Solving of the problem is based on the algorithm that is used in the forwarding company. The created algorithm takes into account more aspects which are necessary for the correct calculation. The data is processed by using Microsoft Excel. The solution enables the company to view how consignments are profitable or unprofitable. Through the analysis and comparison of results of the case study was found that in present practice the management makes bad decisions because of erroneous calculations. Based on the analysis it is possible to compare the results of divided costs. The algorithm and its results would allow the company to make right decisions especially in trade department of the company. The contribution of this thesis is the application of the new calculation method into practice.
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The adjustment of the feed ration for laying hens in order to improve the strength and the hardness of eggshells
HEINDL, Jakub
This major thesis expands the issue of the bachelor thesis "The issue of raising laying hens considering on introduction of enriched cages" and adds new knowledge relating to the topic feed rations and their influence on the final production. The theoretical part of the thesis analyses the basic theoretical concepts cohering with this topic, focused on creating a comprehensive overview of the structure and quality of the eggs, the basic ingredients in the feed rations, qualitative parameters of grapes as the modified additive provided by us and last but not least there is processed the recent overview of the current state of large-scale farmers in the Czech republic. The practical part of the thesis aims to test the effect of the proposed feed with an additive in the form of the crushed grape seeds, on the strength of the eggshell, by homogeneous samples of the breeds through from us proposed measuring instrument. Subsequently, a statistical evaluation of measured results is realized. In conclusion, the consideration is extended to the economic evaluation of costs and profits in case of the implementation of the suggested feed ration into practice in order to quantify the difference compared to the commonly used feed ration.
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Bank Controlling System
Charvátová, Lenka ; Fibírová, Jana (advisor) ; Hájek, Radek (referee)
This thesis describes and analyzes the most important areas of bank controlling. Amongst them are: cost management, planning and budgeting, and performance management. The thesis focuses on the newest knowledge in bank controlling and on best practice examples. The thesis also includes practice examples of some bank controlling areas of a particular Czech bank, ČSOB.
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Health protection at work, legislative measures
Tomíšková, Radka ; Kneidlová, Monika (advisor)
Health at work (occupational health) are characterized as physical, mental, and social well-being at work. The requirement to ensure that value in terms of economic efforts increasing the quantity and quality of production, while minimizing its costs, not in everyday the reality of business practices perceived as a priority despite the economic analysis shows that rational health workers is approximately one tenth the cost of financial economic loss caused by occupational accidents and diseases associated with the work. In the Czech Republic are quantified losses annually due to occupational accidents and CZK 25 billion occupational diseases CZK 2.5 billion. Increasingly growing belief that health and safety at work (occupational health and safety) primarily focused on the prevention of health risks and the protection and promotion of health has a positive economic effect on the national and enterprise level. Worker health (healthy worker) is essential to effective job performance for employers. Health workers should be adequately protected, but the long-term maintenance ability and adequate performance at work, along with the requirement to preserve health at work requires not only the "passive" form, but active approach called concept health promotion. (3) In the Czech Republic the health and safety at...
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Usage of lean manufacrturing in costs management
Hobzová, Veronika ; Šoljaková, Libuše (advisor) ; Halíř, Zbyněk (referee)
Lean manufacturing is the method to drive the costs down. Thesis concerns historic development of lean manufacturing methods giving special attention to Taylor's scientific management, husbands Gilbreth motion studies and Ford's production schema for "T" model. From today praxis the thesis is considering TPS (Toyota Production System) developed by Toyota Motor Corporation as an application of lean manufacturing. It was further developed by James Womack and Daniel Jones in their lean manufacturing theory analysis. The thesis introduces the example about fictitious HAD Corporation that is constructed on the bases of three real IT global companies. Analysis applies Womack's and Jones theory of lean manufacturing including five steps: value, value stream, flow, pull, perfection. The thesis can serve as an overview of lean manufacturing history, current methods and case study.
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The choice of the sources during decision-making of investment purpose
Wienerová, Kateřina ; Půlpánová, Stanislava (advisor) ; Coufal, Libor (referee)
This thesis deals with different methods of funding of fixed assets. The main aim of the study is to provide a general overview of the given types of funding and their comparison, either from a qualitative or a quantitative perspective. The application section focuses on linking the general section with a real-life situation, for a better illustration of the overall problem and to determine which of these types of funding is most advantageous for the analyzed company (Diakonie Broumov). Emphasis is placed primarily on factors influencing investment decisions in acquisition of vehicles. To compare effectiveness of various methods of funding the method of discounted costs is used.
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