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Determination of the cost function in a company and its possibile applications
KUBÍK, Tomáš
This bachelor thesis is oriented primarily on the classification of costs in a company and the de-scription of suitable methods for construction of the cost function. The theoretical part of the thesis describes financial and managerial concept of costs and the difference between them. Possibilities of the records of costs and different approaches to distribution of the costs are dealt with here. This part also explains the principle of method determination of the cost function. The practical part of this thesis is focused on the classification of costs in a company which produces paper boxes. On the basis of this apportionment, specific methods for the determina-tion of cost function are selected. These methods are used to construct the cost function in this company. The aim is to assess the contribution of the cost function to a better cost manage-ment. Cost function was constructed by 4 methods (classification analysis, method two periods, graphical method, regression and correlation analysis). Regression and correlation analysis is the most accurate method, because it eliminates subjectivity This method counted regression pa-rameters b0 5 738 590 and b1 4,97. The shape of cost function is also TC = 5 738 590 + 4,97 × q. The break even point was counted by this method in value 6 865 711 squares and company must produce 7 563 617 squares for production profit 7 000 000 Crowns. The company can use this cost function for more efficient cost management and for the optimization of its production capacity.
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Cost accounting in a particular company
FICOVÁ, Barbora
The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.
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Cost management
Babiak, Ivan ; Mikovcová, Hana (advisor) ; Krause, Josef (referee)
This master thesis deals with cost management. Master thesis is firstly focused on definition of terminology in costing area. On example of Synthos Kralupy, company that passed deep change of information system, I try to demonstrate strength and weaknesses of tools and instruments which enable cost control. However the information system provides required information, it is necessary to define it and specify it. Even information system has to be developed and updated according to the management requirement and the latest trends. Each of information systems bring both, advantages and disadvantages described in this master thesis. Despite the high quality information base, the company faces difficulties with accuracy and accessibility of data. The main problem is methodology of stock evaluation of semi-finished and finished products. Due to change of IS, there was changed principle of evaluation from standard price to weight average with monthly period. Description of new calculation is described below. Based on processes applied in the company, I proposed new changes and I evaluated improvements done.
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Gross margine and its utilization in business enterprise
CULKOVÁ, Lucie
The literary digest of dissertation includes description of cost types, calculations and gross margine. In the practical part have been compared two methods of calculations. The first method is calculation of direct costs in the system MAX and calculation of total costs based od methodology of Research institute of the agricultural economy. The test company is Agrobeta MM, GB.
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Gross margin and its use in the company practices
KEHARTOVÁ, Marie
The aim of the thesis is to compare two systems of cost calculation - the calculation of total costs and the calculation of variable costs - on the farm Těšovský statek, s.r.o. The calculation are compiled for various sections of the plant and animal production.
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Price Calculation and its Application in the Management of a Firm
Svobodová, Soňa ; Stejskalová, Irena (advisor) ; Sysel, Jaroslav (referee)
In the MANN+HUMMEL (CZ), ltd. the general methodology for calculating the cost as the basis for the formation of prices was applied. The MANN+HUMMEL is 100% owned by the German concern MANN+HUMMEL GmbH. The main business is the manufacture of filters for all types of vehicles, internal combustion engines, compressors and others. In this work the information on a calculating model made up for the firm was compared to the basic literature. Another interesting issue is the program used by the firm for the calculation output. Further more, the impact of the method of cost calculating on the firm management was analysed. Two different types of calculation on a certain type of a product were used to contrast their economic effectiveness. On the basis of the results some modifications in the organizational structure and cost model of the company have been made.
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