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Cost Management and Budgeting in the Government Sector
Hammer, Jiří ; Vítek, Leoš (advisor) ; Ochrana, František (referee) ; Nemec, Juraj (referee)
Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.
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Vliv využití výrobní kapacity na ocenění zásob vlastní výroby při aplikaci ČÚS a IFRS
Báča, Brian
This thesis deals with the determination of the effects of utilization of production capacity according to methodologies Czech accounting legislation and IFRS on the value of inventory and on the Company's earnings. The theoretical part deals with the definition of stocks from the perspectives of Czech accounting legislation and also in terms of IFRS. In this part there are also methods of allocating overhead costs, because of the close ties to the valuation of inventory. The practical part uses the knowledge gained from the theoretical part on data of actual production and the gained results are evaluated.
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Cost management in the selected company
BENEŠOVÁ, Lenka
Thesis focuses on cost management in chosen company. Theoretical part of thesis specifies costs and breakdown of costs. Subsequently, thesis analyzes calculation issue and used methods. Practical part of thesis characterizes chosen company from printing production sec-tor. Afterwards, the thesis analyzes methods of cost evidence, which company uses as a basis for price calculation of its production. To set the price correctly, company needs documentation that records important data about monitored facts. Subsequently, standard calculation procedure on a chosen contract is described. Thesis then presents analysis of enumeration with stated preliminary calculation and resulting calculation. Afterwards, the thesis evaluates used method and presents resulting calculation using ABC method with focus on administrative costs. After analysis of new calculation method thesis describes pros and cons of both used methods. Practical part ends with an example of ABC model implementation. Conclusion includes summary of results, answering the hypotheses and possible recommendations.
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The cost calculations and their use in the company
MELICHAROVÁ, Šárka
The major objective of this bachelor´s thesis is to analyse a calculation system of costs in a selected company, including its use in economic decision-making and cost management. The first part, based on the specialized literature, is devoted to the basic theoretical knowledge of costs and calculations, their definitions and characteristics. The second part is focused on the characteristics of the chosen company which deals with textile production and on the analysis of its calculation system. This analyzed calculation system is particularly constituted of preliminary calculations, respectively operational calculations set by the norm, and their results are compared with final calculations. In the final part there is stated an evaluation of the calculation system of the company and there are pointed out questions and possible improvements of the corporate calculation system.
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The Use of Activity Based Costing in Cost Control
Sabo, Ladislav ; Král, Bohumil (advisor) ; Staněk, Vladimír (referee)
The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.
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Utilization of costing system in producing company with serial type of activity
Homolová, Kateřina ; Wagner, Jaroslav (advisor) ; Knapová, Bohuslava (referee)
This bachelor thesis concerns costing system in producing company. First part is theoretical; first it focuses on diverse possibilities of cost classification depending on needs of managers of the company. Further it studies methods of costing and cost allocations. Next chapter points on the need to accommodate costing system for special conditions in different companies. Second part is practical. In the beginning it describes a production process of the company, which is focused on manufacturing fail - safe security equipment, mainly for railways. Then it focuses on the way, how the company makes its costing and the last part put mind to ways of companies overhead costs.
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The cost calculations and their use in the company
LUKŠOVÁ, Veronika
The goal of my bachelor´s thesis is the analysis of the system of cost calculations in the concrete firm where are special conditions. The first part of my bachelor´s thesis is based on theoretical pieces of knowledge about costs and calculations. The second part is concentrated on the company named ABC Trepka, s. r. o. and the system of its calculations. The association is specialized in inside dry frameworks where the calculations are rated on a specific commission. In my bachelor´s thesis the system of price calculation is shown on concrete examples.
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Costing make-up and its utilize in the company
CHROMÁ, Jana
The subject of my bachelor thesis is a performance of a costing analysis under the conditions of a selected particular company and its utilization in a cost management and an economy decision-making. Bachelor thesis provides actual information in terms of the costing arrangement at Budějovický Budvar, n. p. Costing system is demonstrated on a particular example in which the company is divided into 3 departments further composed by 5 sections. 3 products are being produced by the company; two of them are being sold at domestic market and one is being exported.
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